JUDGMENT :- This is plaintiff' s ap­peal against the appellate decree of the District Judge, Ratnagiri allowing the defendant' s appeal against the decree passed by the Civil Judge, Senior Divi­sion, Ratnagiri.

2. The appellant-plaintiff is a firm doing transport business with its Head Office at Ratnagiri. The firm owns many trucks. In Dec. 1962, the plaintiff brought two trucks bearing registration Nos. M. H. T. 501 and M. H. T. 502 with goods. The octroi was paid on the goods brought by the trucks but no octroi was paid on the trucks. On 9th Feb. 1963 and 4th April 1964, the Municipal Council issued notices demanding octroi duty on those trucks on the ground that the plain­tiff had brought those trucks for use in the octroi limits of the Municipal Coun­cil. The plaintiff paid the octroi duty on 16th June 1964 under protest. The ap­pellant then served a notice on the de­fendant demanding the refund of the octroi stating that the octroi was illegally collected because the motor trucks were not goods and that the plaintiff had not brought those trucks for use in the Municipal limits. The Municipal Council did not refund the amount and the plaintiff filed a suit in the Court of Civil

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