The question in this second appeal is whether a suit for the collection of cart-stand fees would lie in a civil Court.

The facts are simple. The Gurazala Panchayat Board has provided a stand for the stopping of buses and lorries. The right to collect fees from the owners of the said vehicles was auctioned. The plaintiff was the highest bidder for the years 1946-47 and 1947-48 and he thus became entitled to collect fees from the buses and lorries stopping in the cart-stand. The defendant, who was plying one lorry and six buses, used the cart-stand during that period. The suit was filed for the recovery of a sum of Rs. 482-8-0 as the fees due from him.

The defendant, inter alia, contended that the suit was not maintainable as the Madras Local Boards Act (XIV of 1920) provided the machinery for the collection of such fees. Both the Courts negatived the said contention. Hence, the appeal.

The learned counsel for the appellant contended that section 186 provided the machinery for the collection of cart-stand fees, that the Panchayat Board or the person authorised by it to collect the same should proceed to collect the said fees only under the provisions of that section and that n