This is an appeal by the Secretary, Municipal Committee, Sagar, against the decree for money (Rs. 17,246-5-0) passed by the Court of the Additional District Judge, Sagar, in Civil Suit No. 3-A of 1949.

The Plaintiff-respondent is a firm styled "Messrs. Vrajlal Manilal and Company, Sagar". It deals in the manufacture of bidis and for that purpose imports tabacco within the limits of Sagar Municipal Committee. On 18th November 1946, the Plaintiff-firm addressed a communication to the Secretary of the Municipal Committee urging against the collection of octroi duty. At that time, the suit filed by firm Ramkrishna Ramnath of Kamptee against the Municipal Committee of that place, in which imposition of octroi duty on tobacco was challenged, was pending. The Plaintiff-firm prayed that the collection of octroi duty be deferred until the decision in that suit. The Plaintiff-firm was agreeable to declare the goods and it did so every time the tobacoo was brought into the octroi limits.

On 2nd December 1946, the Municipal Committee resolved that Octroi duty be demanded and action under Section 80 of the Municipalities Act be taken upon refusal of payment. However, on account of the pro