( 1 ) BEING aggrieved and dissatisfied by the Judgment and order dated 24/03/1986 passed the 2nd Joint (S. D.) Jamnagar below Ex. 5 in Special Civil Suit No. 171 of 1985 the Appellant Gujarat State Fertilizer Company Limited has filed this appeal.

( 2 ) THE appellant has filed the aforesaid suit before the Civil Judge (S. D ) Jamnagar seeking relief of declaration that it is entitled to exemption from payment of octroi duty and also for a permanent injunction restraining the Sikka Digvijay Gram Joint Nagar Panchayat Sikka and its agents or the Ijardars to whom the contract for recovery of octroi is given by the Panchayat from recovering the octroi. The plaintiff-Company has started a project to put up the plant for manufacturing Di-Ammonium Phosphate Fertilizer. The project envisages putting up a plant for manufacture of the said product and a part of this project namely Ammonia Storage Tank and storage facilities for phosphates etc. which are to be imported is to be located near Fisheries Office within the limits of Sikka Nagar Panchayat. It is further stated that the plant is being put up entirely as a new industry. The plaintiff has obtained lands from the Governme