Curgenven, J.

1. The appellant is the Municipal Council of Kumbakonam represented by its Chairman, and the appeal is against a decree granted by our learned brother Waller, J., to the respondents, Messrs. Ralli Brothers. This firm is engaged in the export of groundnut and possesses godowns within the Kumbakonam Municipality where after purchase and before shipment groundnut is stored. The plaint recites that for a period of 22 years godowns within the Municipality have been used for this purpose without any interference, but that in or about July, 1926, a demand was made for a sum of Rs. 100 as licence fee in respect of the premises for the year 1926-27. The plaintiffs paid the fee under protest and similarly paid the fee for the ensuing year, 1927-28, upon a demand made on the 12th April, 1927. The suit was brought for a declaration that the plaintiff firm was not liable to pay such a charge because it was unreasonable and excessive and fixed in an arbitrary manner, and for a refund of the sums paid. The contention thus is that the levy was ultra vires, a contention accepted by the learned Judge in granting the decree appealed against. Since this question of the extent of t