JUDGMENT

S.N. Katju, J. - This is an appeal preferred by the Municipal Board, Allahabad. Learned counsel for the respondent raised a preliminary objection that since the valuation of the appeal was only Rs. 169/- it was barred under Sec. 102 of the Code of Civil Procedure. The suit was for refund of excess of octroi tax realised from the plaintiff-respondent by the appellant. There was also a relief for "a declaration that the action of the defendant in exacting Rs. 160/0/6 in excess from the plaintiff was high handed, illegal, wrongful and ultra vires." The suit in substance was for recovery of the excess amount of octroi tax charged by the appellant from the respondent and the mere fact that a declaration was also sought that the aforesaid realisation was highhanded, illegal and wrongful, did not alter the nature of the suit which was in substance for recovery of the aforesaid excess amount charged from the respondent. The suit was, therefore, a suit of the nature cognizable by the court of small causes and the provisions of Sec. 102 of the Code of Civil Procedure were attracted. There is, therefore, force in the contention of the learned counsel for the respondent that the appeal