BADDU MAL Vs. CANTONMENT BOARD JULLUNDUR

JUDGEMENT

(1.) THE only question which falls for decision in this case is whether or not the civil courts have jurisdiction to entertain and adjudicate upon the present suit.

(2.) THE plaintiff instituted the present suit for a permanent injunction against the defendant, cantonment Board, Jullunder Cantonment, through the Executive Officer, restraining it from recovering the sum of Rs. 8,156/4/- as octroi tax. It is stated in the plaint that the defendant had filed a complaint against the plaintiff under section 82 of the Cantonments Act sometime in march 1949 on the ground that on 4th of December, 1948 the plaintiff had imported twenty-five trucks and five motor-cars within the limits of Jullundur Cantonment without paying octroi duty and that the plaintiff was convicted by the Magistrate and his appeal was dismissed by the sessions Judge. It is then averred that the defendant had also applied to the Cantonment magistrate for the recovery of Rs. 8,156/4/- and that the Magistrate concerned had issued a warrant of arrest against the plaintiff. This demand for the levy of Rs. 8,156/4/- is alleged by the plaintiff to be unauthorised, contrary to law and ultra vires the provisions of the Cantonments Act; it is thus said to be irrecoverable. It is expressly asserted that the amount of duty payable was never legally determined to be Rs. 8156/4/ -. On the merits also the plaintiff denied having imported within the limits of Jullundur cantonment twenty-five trucks and five motor-cars as represented by the defendant. On the contrary it is asserted that thee twenty-nine vehicles were brought direct to Jullundur City where terminal tax was duly paid. It is further pleaded that these vehicles had been brought from bombay for the purposes of sale and that having actually been sold, even if some octroi duty was payable it has become refundable under the law, Cause of action was stated to have accrued on 2nd of August 1950, when the plaintiff came to know of the warrant for realization.

(3.) THIS claim was resisted on behalf of the Cantonment Board and the pleadings gave rise to the following issues:--