( 1 ) THE appellants, being aggrieved by the Judgement and Decree dated 24th July, 1992 passed in Regular Civil Appeal No. 15 of 1985 by the learned 2nd Extra Assistant Judge, Morvi (District: Rajkot), reversing the Judgement and Decree dated 23rd January, 1985 passed in Regular Civil Suit No. 75 of 1980 by the learned Civil Judge (S. D.), Wankaner, who, in his turn, has decreed the suit, have filed this appeal under Section 100 of the Code of Civil Procedure, 1908.

( 2 ) THE appeal has been admitted for hearing the parties on the following substantial questions of law:

" (1) Whether the suit is barred by limitation as provided by Section 153 of the Gujarat Municipalities Act" (2) Whether the Civil Court has no jurisdiction to try this suit" (3) Whether the suit is not maintainable" (4) Whether the demand notice dated 11-1-1980 is ultra vires and illegal""

( 3 ) THE short facts necessary for disposal of the present appeal are that the plaintiffs had filed Regular Civil Suit No. 75 of 1980, seeking a declaration from the trial Court that the rap-seed, the item in dispute, would fall under the Clause 15 of Schedule II of the Octroi Rules and not under the residuary items, as provided under Schedule III. They also sought a declaration that the notice dated 11th January, 1980 demanding the dues of octroi be held to be invalid. It is not in dispute before me that the plaintiff, a private Company, had imported certain rap-seeds within the area of the Municipality, who all through had been contending that the rap-seeds would not fall under Entry No. 15 of Schedule II of the Octroi Rules, the total quantity brought by the plaintiff-Company was 2,557 Metric Tonnes valuing Rs. 63,07,730/ -.

1]. The defendant-Municipality vide its letter dated 9th March, 1979 informed the plaintiffs that the item imported by the plaintiffs would not fall within Schedules I and II, but, would fall under Schedule III and octroi at the rate of Rs. 1. 40 per Rs. 100 would be payable on the value of the goods. The plaintiffs, all through, asserted that octroi could be levied at the rate of Rs. 0. 50 per Rs. 100/ -. A bill in the sum of Rs. 88,308. 22 was issued to the plaintiffs by the defendant-Municipality. The plaintiffs again contested their liability and did not choose to pay the money. Thereafter, an order under Section 132 (2) of the Gujarat Municipalities Act, 1963 ("the Act" for short) was made; a notice of payment was issued to the plaintiffs; and, the plaintiffs, being aggrieved by the said demand notice, filed the above referred suit.

2]. The defendant after putting in appearance filed its written statement, contending that the suit was not maintainable; the item would fall within Schedule III; and, the suit is barred by limitation because the same was not filed within a period of six months from the date of accrual of the cause of action.

3]. The learned trial Court, after casting issues, granted appropriate opportunity of leading evidence to the parties. After hearing the parties, it held that the rap-seeds in dispute would fall under Entry No. 15 of Schedule-II, octroi could be levied at the rate of Rs. 0. 50 per Rs. 100/-, the suit was maintainable and was not barred by limitation. It, accordingly, held in favour of the plaintiffs and directed that no recovery/additional recovery could be made from the plaintiffs. Being aggrieved by the said judgement and decree, the defendant filed a Regular Civil Appeal.

4]. The learned Appellate Court though held that the imported rap-seeds would fall under Entry No. 15 of Schedule-II, but, held the suit to be not maintainable and that the same was barred by limitation. Being aggrieved by the said judgement and decree, the plaintiffs are again before this Court.

( 4 ) SHRI Mehul S. Shah, learned Counsel for the appellants, submits that the learned first Appellate Court went wrong in counting limitation from the date of the bill. According to him, the cause of action would accrue in favour of the plaintiffs f

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