JUDGMENT:- The plaintiffs filed a suit for injunction to restrain the defendant from interfering with and checking the plaintiffs from carrying drugs and medicines etc., from railway station Faizabad to any other place within Faizabad Municipality and in the alternative to restrain the defendants from charging octroi tax at a rate higher than 1.25 nP. per maund on patent medicines manufactured in India.

2. The suit was resisted by the defendant on the ground inter alia that it was bad for want of notice under Section 326 of the U. P. Municipalities Act that none of the medicines brought by the plaintiffs was covered by Serial No. 73 but were covered by Serial No. 71 of the Schedule for non-refundable octroi and the duty charged was correct. At the trial of the suit it was also urged by the defendant that the civil Court had no jurisdiction to try the suit.

2-A. The trial Court held that no notice was necessary to be given under Section 326 of the Municipalities Act and that the Civil Court had the jurisdiction to try the suit. It, however, found that the goods were brought by the plaintiffs from outside within the municipal limits and the octroi duty was, therefore, payable thereon b

Click Here to Read the rest of this document