( 1 ) RESPONDENT was the original plaintiff who preferred Regular Civil Suit no. 12 of 1975 in the Court of Civil Judge (Senior Division) at Junagadh against the present appellant claiming refund of octroi totaling to Rs. 1,300/ -. The Trial Court dismissed the suit. The plaintiff- respondent approached the District Court, Junagadh with regular Civil Appeal No. 48 of 1977 which came to be allowed vide judgment dated 5. 2. 1981 by the learned Assistant Judge, Junagadh. Aggrieved by the said judgment and decree, original defendant Junagadh Nagar Palika has preferred this second appeal. While admitting this appeal, following questions were formulated by this Court: (1) Whether a suit filed by a person other than importer for refund of the Court fee is maintainable when the receipt is endorsed in favour of self by the consignor? (2) Whether to attract the levy of octroi it is necessary that not only the sale should be within the octroi limits of the Municipality but their assumption or use also should be within the octroi limits of the Municipality. (3) What is the true and correct interpretation of the words brought within the municipal limits for use, consumption or sa