Y. Vishwanatha Sastri, M. R. Kotwal and Naunit Lal, for the intervener.
G. Patwardhan, S. B. Tarkunde, J. B. Dadachanji, C. Mathur and Ravinder Narain, for the appellant.
Appeal from the judgment and decree dated August 25, 1959 of the Bombay High Court in Appeal No.
7,364/15/ with interest thereon at 4 per cent from the date of the suit and interest at the same rate from the date of the judgment, with companyts throughout.
The plaintiff then appealed to the High Court of Judicature at Bombay.
The Judgment of the Court was delivered by DAS GUPTA J. This appeal is by the defendant, the Municipal Corporation for the City of Poona, in a suit for recovery of money.
May 5, 1964.
It appears that from the time when the City was a Municipality under Act 3 of 1901, an octroi duty was being levied on goods imported within the Municipal limits of the City.
When such goods were exported out of the city municipal limits within specified periods, refund used to be given in respect of the duty so recovered.
582 of 1961.
The High Court has found in favour of the plaintiff on all the three points raised.
In respect of the period from the 15th February, 1950 to the 14th September, 1950, the respondent made a claim on behalf of his principals, for the refund of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Later, under the Bombay provincial Municipal Corporation Act, 1949, Municipal Authority for the City of Poona became a Corporation known by the name of Municipal Corporation for the City of Poona.
The appellant Corporation challenges the companyrectness of the High Courts decision on all the three points.
In this view, it dismissed the appeal.
The Poona Municipality was formerly a Municipality under the Bombay District Municipal Act of 1901 Act 3 of 1901 .
In 1925 it became a Municipal Borough under the Bombay Municipal Boroughs Act of 1925 Act XVIII of 1925 .
The respondent has for many years been carrying on business of securing refund of octroi duty on behalf of persons who had paid the duty and were entitled to refund.
774 of 1956.
