1. Heard submissions at the bar. The appeal is against oral order below Exhibit 1 in Special Civil Suit No.459 of 2010 passed by 7th Civil Judge, Senior Division, Pune, on 18.7.2012, when preliminary issue was raised regarding jurisdiction of the Civil court to entertain and try the suit in view of specific remedy provided of appeal under Section 406 of the Bombay Provincial Municipal Corporation Act (hereinafter referred to as BPMC Act). Learned Judge after hearing submissions considered that efficacious remedy which is available to the plaintiff was not exhausted by the plaintiff and that there was no any other remedy to challenge the unlawful levy of octroi by the defendant. Learned Judge after making reference to a ruling in Abdulla Bin Ali vs. Galappareported in AIR 1985 Supreme Court 577, scrutinized the plaint to note the averments about the dispute as to deficit payment of octroi for the period 1999 to 2001 on the basis of which Municipal Corporation of Pimpri-Chinchwad demanded the tax arrears which according to the plaintiff was illegal demand, as the plaintiff contended that all those dues were already cleared and the demand of octroi is null and void. According to