( 1 ) THE second defendant, which is the Cantonment Board, Secunderabad, is the appellant. The farst respondent, which is M/s. Allied Trading; corporation, which was a contractor for the Cantonment Board for collection of Octroi duty for the period from 1st may, 1965 to 30th April, 1966 filed the suit for recovery of Octroi duty payable by the Secunderabad Club (first defendant in the suit and the second respondent in the appeal) on taking; account from the account books of the secunderabad Club during that period,, tentatively estimating the amount at rs. 15,000. The first defendant, secunderabad Club resisted the suit by-contending that the Cantonment Board had no jurisdiction to levy the Octrois duty during that period and therefore it is not liable to pay any amount as claimed by the plaintiff. This contentention of the Secunderabad Club was found favour with the lower Court. Accordingly the suit was dismissed.

( 2 ) AGAINST the dismissal of the suit, the plaintiff itself did not file any appeal. It is only the second defendant, Cantonment Board filed the appeal against the finding that it had no jurisdiction to levy Octroi duty during the relevant period, making the plaintiff

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