JUDGMENT

1. This is an appeal by the Municipal Board of Benares arising out of a suit brought by the plaintiff company for refund of certain octroi duty charged from them on certain ceiling fans imported into the Municipal limits. The goods were detained at the barrier and were charged at the rate of six pies per rupee on their value. The plaintiffs paid the duty under protest and got their goods released. The plaintiff company has now instituted the suit in the Civil Court for refund of the octroi on the ground that the goods were not chargeable with octroi at all. The defendant inter alia pleaded that the Civil Court had no jurisdiction to entertain the suit. An issue on the question of jurisdiction was framed by the trial Court, but it was not seriously pressed on behalf of the defendant. The point was again raised in the grounds of appeal before the lower appellate Count, but the judgment of that Court does not suggest that the point was argued. Before a learned Judge of this Court in second appeal the point does not appear to have been, argued, and the only question considered was whether the electric ceiling fans could come under the category of "hardware" so as to be chargeab