( 1 ) THIS case comes before us upon a reference by one of us (Tare J. ).

( 2 ) THIS appeal by the unsuccessful plaintiff is directed against the decree dated 18-4-1956 passed by Shri D. G. Mahadeokar, Third Additional District Judge, Tabalpur, confirming the decree passed, bv Shri t. S. Khare, 1st Civil Judge Second Class, Jabalpur in Civil Suit No. 144-B of 1953 decided on 3-4-1954.

( 3 ) THE appellant sued for recovery of Rs. 4446/5/-inclusive of interest by way of damages, alleging that the respondent had wrongly recovered an amount of Rs. 3446/5/- from him as octroi duty with penalty for an alleged import of 131 maunds 10 seers of kaththa on 15-4-1952 without payment of the requisite octroi duty. The appellant further pleaded that he had imported 80 maunds of kaththa from Kheruwas from 1-1-1952 to 10-4-52 in small lots. The appellant was a licensee of the Narayan-ganj Range forest. He allowed some persons called Kheruwas to collect kaththa from that forest and to deliver it to him at Jabalpur. He also alleged that according to the agreement between him and the Kheruwas, the latter were liable to pay the octroi duty. As such he contended that there was no legal l