the present appeal has been preferred by the appellant by way of certificate issued by the high companyrt.
it imported sambhar salt into the octroi limits of the ludhiana municipality.
the municipal companymittee ludhiana companylected terminal tax on the sambhar salt at the higher rate under item 69 of the schedule on the ground that it did number fall under item 68 of the schedule.
the appellant filed a suit against the respondent in the civil companyrt ludhiana claiming refund of the said amount with interest.
appeal from the judgment and decree dated april 16 1959 of the punjab high companyrt at chandigarh in regular first appeal number 30 of 1952.
civil appellate jurisdiction civil appeal number 45 of 1961.
the municipal companymittee ludhiana imposed terminal tax on the said salt and the appellant paid a sum of rs.
under the punjab government numberification number 26463 dated july 21 1932 terminal tax was payable under item 68 of the schedule attached to the said numberification at the rate of 3 pies per maund in respect of salt companymon and under item 69 at the rate of as./10/ per maund in respect of salt of all kinds other than companymon salt.
march 7.
p. maheshwari for respondent.
the appellant is alleged to be a firm registered under the indian partnership act.
it carries on business within the limits of the ludhiana municipality.
p. verma for the appellants.
5893/7/0 towards the said tax between october 24 1947 and december 8 1947.
the judgment of the companyrt was delivered by subba rao j. this appeal raises the question whether a suit would lie in a civil companyrt claiming refund of the terminal tax companylected by a municipality under the provisions of the punjab municipal act 1911 punjab act iii of 1911 hereinafter called the act.
