Judgement

SHELAT, J. : The appellant Municipal Committee is for the village Khurai a notified area under the Central Provinces and Berar Municipalities Act, 1922. The Committee is entitled to levy and collect under the said Act and under the Rules made thereunder octroi duty inter alia on foodgrains brought into the municipal limits for sale. On March 8, 1954, respondents 1 and 2 applied for refund of octroi duty on the ground that they had exported from the municipal area foodgrains of which particulars were given in the schedule attached thereto. The appellant Committee replied that they would not be entitled to the refund unless they filed with their application the receipts of duty issued by the Committee at the time when it was paid on the, importation of the said foodgrains. It may be mentioned that it was not the case of the Committee in the said reply that the, said goods were not exported by respondents 1 and 2 by rail or that they were not the same goods which were imported into the area and which were purchased by respondents 1 and 2 and on which duty would be payable by the cultivator from whom respondents 1 and 2 had purchased the said foodgrains. The Committee simply r