Devadoss, J.

1. The only point in this Civil Revision petition is whether hand looms are machinery within the meaning of schedule V, Clause (q) of the District Municipalities Act. The Municipality of Cannanore assessed the respondent in respect of two buildings belonging to him in which he had a number of looms. He paid the assessment and afterwards filed a suit in the District Munsifs Court for the recovery of the amount on the ground that it was illegally levied from him. The District Munsif gave a decree to the plaintiff, and the Municipality has preferred this revision petition.

2. The only question for consideration is whether hand looms are machinery within the meaning of Clause (q) of Schedule V. The contention of Mr. Govindan for the petitioner is that it 5s machinery, or, even if it is not to be treated as such, the Municipality having bona fide assessed the respondent and having complied with all the formalities required by the Act, the respondent is not entitled to get back the amount paid by him. The question in this case is not whether the Municipality has complied with the law, but whether it can levy an assessment in respect of hand looms which do not come with