( 1 ) THIS opinion will also govern the opinion in Civil revision No. 178 of 1961.

( 2 ) THESE two references by our learned Brother Krishnan J. are under Chapter I, rule 9, Sub-rule (2) of the High Court Rule s. They arise out of two revision petitions under section 25 of the Small Cause Courts Act directed against two decisions of the Court of Small Causes, Indore, dismissing two suits filed by the petitioners for refund of octroi duty said to have been paid by the petitioners to the Municipal Corporation of Indore, in respect of certain goods brought within the limits of the Indore Municipal Corporation. As the references are under Chapter I, rule 9, Sub-rule (2) of the High Court Rules, we can only express an opinion on the questions on the basis of which a reference can be made to a large Bench under that rule. Under Sub-rule (2) of Rule 9, a reference is permissible if the case involves a question as to the interpretation of the Government of India Act or of any order in Council made thereunder, the Constitution or any order of the president made thereunder, or if the judge making the reference considers that the decision in the proceeding involves reconsideratio