- (1.) The respondent-Electricity Board filed a suit before the trial Court challenging levy of octroi duty on the electric meter brought by the Electricity Board within the municipal limits of Gurdaspur, @ 3% p.a. under Item No. 71 as illegal, void and breach of the provisions and to charge these items @ 11/2 % p.a. under Item No. 72 of the Schedule and for refund of the amount illegally recovered for the period from 11.7.2002 to 16.1.2006. The trial Court decreed the suit and appeal against that judgement was also dismissed.
(2.) The Executive Officer of the Municipal Council, Gurdaspur has preferred the instant Regular Second Appeal (RSA).
(3.) I have heard learned counsel for the appellant and perused the judgements passed by both the Courts below.;