( 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

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