1. This order will dispose of Civil Revision Nos.1406 and 1696 of 1981, which contain the similar questions of law and fact. The facts in the judgement are being given from Civil Revision No.1406 of 1981.

2. The plaintiff instituted a suit for perpetual injunction for restraining the Municipal Committee, Bhatinda, defendant No.1, from recovering octroi from the plaintiff in pursuance of notices dated 10th Jan., 1978, 14th Feb., 1978, 14th April, 1978 and 23rd April, 1978, and also from recovering the same in future on the ground that it was illegal and against the provisions of the Punjab Municipal Act. After the conclusion of the evidence of the defendants, time was given to the plaintiff to lead evidence in rebuttal. The Municipal Committee filed an application that it was not entitled to lead evidence in rebuttal as it had not reserved its right to do so. It was further stated that under the garb of the rebuttal evidence it wanted to fill in the lacunas in its evidence in affirmative, which it should not be allowed to do. The trial Court accepted the application of the Municipal Committee and held that the plaintiff-petitioner could not be given an opportunity to lead ev