JUDGMENT - (1) These revisional applications raise a common question of law and therefore we have decided to dispose of them by a common judgment. The point of law which is raised in all these applications is this: If a person, who brings or introduces an article, on which octori is payable, into the octroi limits of a municipal district, refuses to pay the octroi leviable upon the article, is a suit tenable against him under the Bombay District Municipal Act, 1901 (Bom. Act III of 1901)? There has been no decision of this High court, and we have not been referred to anydecision of any other High Court, upon this point. It is for this reason that these revisional applications raise a point of some importance.

(2) For thepurpose of delivering judgment, it will be convenient to set out the facts which have given rise to Civil Revisional Application No. 1454 of 1956. This revisional application has arisen out of a judgment and decree passed by the learned Civil Judge, Junior Division, at Islampur in Small Cause Civil Suit No. 33 of 1953. The plaintiff of that suit is the applicant in Civil Revisional Application No. 1454 of 1956. The said plaintiff is the Uran Islampur Municipality. Th

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