JUDGMENT

VENKATARAMIAH, J.:—This appeal by certificate arises out of Suit No. 416 of 1960 on the file of the Munsif, Utraula at Gonda instituted by the Tulsipur Sugar Company (hereinafter referred to as the Plaintiff) against the Town Area Committee, Tulsipur (hereinafter referred to as the defendant) for a permanent injunction restraining the defendant from levying octroi on goods brought into the premises of the sugar factory belonging to the plaintiff pursuant to the Notification bearing No. 540/XXIII-102 (58-59)-7 dated December 15, 1959 issued by the Commissioner of Faizabad Division in exercise of the powers conferred on him by sub-section (2) of Section 39 of the U. P. Town Area Act, 1914 (U. P. No. 11 of 1914) (hereinafter referred to as the Act) read with the Notification bearing No. 1375 (1)/XXIII-102 (58-50)-24 dated April 14, 1960. The name of the defendant was altered into the Notified Area Committee of Tulsipur by virtue of an order made by the Munsif on August 18, 1962 since the defendant which was originally a Town Area Committee had been 884 reconstituted as a Notified Area Committee with effect from March 15, 1962. The plaintiff is a company carrying on the busine