Judgment

VENKATARAMIAH, J.:- This appeal by special leave arises out of a complaint instituted under Section 155 of the U. P. Municipalities Act, 1916 (Act No. II of 1916) (hereinafter referred to as the Act) by the Municipal Board of Pilibhit in the Court of the Sub-Divisional Magistrate, Puranpur, District Pilibhit against the Managing Director, the General Manager and the Cane Manager of L. H. Sugar Factory, Pilibhit and one Bishan Swaroop, an employee of the said Sugar Factory, the appellants herein, alleging that they had brought by railway on November 30, 1967 into their godown at the railway siding situated within their Sugar Factory which was within the limits of the Pilibhit Municipal Board for purposes of consumption or use three wagon loads of sugarcane weighing in all 804 maunds for which octroi of Rs. 8.48 p. was payable under the bye-laws of the Municipal Board published under notification dated May 18, 1960 without paying the said octroi. The said complaint was filed on September 12, 1968. During the proceedings, before the Magistrate the appellants pleaded that since the payment of octroi by the factory of the appellants on sugarcane brought by railway had been exemp