( 1 ) THE order in this appeal shall also govern the disposal of Letters Patent Appeals nos. 153 to 155, all of 1955. These appeals have been filed against the orders made by Bhutt J. , in four miscellaneous petitions filed by the Municipal Committee, sagar, asking that the orders of the Additional Deputy Commissioner, Sagar, and the Board of Revenue Madhya Pradesh, Nagpur, passed respectively on 11-121950 and 8-9-1954 be quashed.

( 2 ) THE facts of these four cases are alike, except in the matter of some dates and amounts involved. Shortly stated these facts are as follows: The third respondent in each of these Letters Patent appeals is a firm of bidi merchants, which exported within the limits of the Sagar Municipality certain quantities of tobacco. According to the rules existing in the said municipality they were required to pay octroi duty on the tobacco so imported. They, however, felt that in view of the demands of the Central Government of excise duty on the same tobacco the municipal Committee was not entitled to make a second demand of octroi from them. They filled in the declaration forms prescribed, leaving the 5th column unentered, because they declined to pay the duty

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