Mockett, J.

1. The petitioner is the Municipal Council, Rajahmundry, by its Chairman and the respondent is said to be a gentleman who is a large land-owner and who also does considerable money-lending business. He sued the Municipal Council for refund of payment of profession tax for the periods 1926 to 1930.

2. Before us, the only point for decision, which goes to the root of the whole matter, is this. It is contended by the earned Counsel for the Municipality that this suit does not lie because the payments sought to be recovered were voluntary payments and such voluntary payments being in the nature of a gift cannot be recovered. The following history of this case is relevant. With regard to the two half-years 1926-1927, the respondent filed appeals before the appellate authority which were disposed of on the 18th January, 1928, summarily. He apparently being dissatisfied with those decisions continued to pay this tax from that time until 1930 and filed this suit in July, 1930. No protest accompanied the payments, but the learned Judge has found on the facts that the payments were made under protest and ordinarily in a revision petition even under Section 25 of the Provinc