PER: MR. N. V. ANJARIA, J.:-

1. With consent of and request by both the learned Advocates, the matter was taken up for final consideration, and was heard at length.

2. By presenting this appeal under Section 100 of the Code of Civil Procedure, 1908, the appellant-Corporation seeks to challenge the judgment and decree passed by learned Sixth Additional District Judge, Jamnagar District, Jamnagar, whereby the appellant-original defendant is directed to refund the original plaintiff, who was the appellant before the lower Appellate Court and is respondent herein, Rs.88, 345.50 (Rupees Eighty Eight Thousand Three Hundred Forty Five and Paisa Fifty) being the amount of the penalty of octroi recovered by the Corporation.

3. The relevant facts of the case are that plaintiff purchased vehicle being Tata Sumo bearing Registration No.GJ-10-Complaint-9534 on 02nd February, 1996, for the purpose of using it for his factory at Hapa. Factory address of Hapa in the Hapa Industrial Area being outside the limits of Jamnagar Municipal Corporation, according to the case of the plaintiff, the Corporation had no Authority in law to collect penalty on octroi on the vehicle in question. It was plead