P. D. KUDAL, J.

( 1 ) THIS civil second appeal under Section 100, Civil P. C. is directed against the judgment and decree dated 30th April, 1977, of the learned Civil Judge, Kota, whereby the judgment and decree of the learned Munsiff Court No. 3, Kota dated 23rd April, 1973 were reversed.

( 2 ) THE brief facts of the case, which are relevant for the disposal of this appeal are that the plaintiff-appellant filed a suit in the Court of the learned Munsiff and Magistrate Court No. 3, Kota on 22nd May, 1968 for a permanent injunction against the Municipal Council, Kota with the averments that the general rate for charging octroi on coal was. 05 paise per quintal according to the notification of the Government under Section 104 of the Rajas-than municipalities Act, 1959, issued in the year 1962. The plaintiff-appellant made a representation to the State Government on which the State Government on 14th Feb. 1968, issued a notification under Section 104 of the Rajas-than municipalities Act, 1959, declaring that the octroi payable by the plaintiff on coal would be. 01 paise per quintal with effect from 1st July, 1964 and onwards. The Municipal Council, Kota, however, issued a no