K.SUBBARAO, J.

(1) THIS appeal raises the question whether a suit would lie in a civil court claiming refund of the terminal tax collected by a municipality under the provisions of the Punjab Municipal Act, 1911 (Punjab Act III of 1911), hereinafter called the Act.

(2) THE appellant is alleged to be a firm registered under the Indian Partnership Act. It carries on business within the limits of the Ludhiana Municipality. It imported Sambhar salt into the octroi limits of the Ludhiana Municipality. The Municipal Committee, Ludhiana, imposed terminal tax on the said salt and the appellant paid a sum of Rs. 5,893.70 towards the said tax between 24/10/1947 and 8/12/1947. Under the Punjab government Notification No. 26463, dated 21/07/1932, terminal tax was payable under item 68 of the Schedule attached to the said Notification at the rate of 3 pies per maund in respect of salt common, and under item 69 at the rate of As./10.00 per maund in respect of salt of all kinds other than common salt. The Municipal Committee, Ludhiana, collected terminal tax on the Sambhar salt at the higher rate under item 69 of the Schedule on the ground that it did not fall under item 68 of the S