- (1.) THIS civil second appeal under Section 100, Civil P. C. is directed against the judgment and decree dated 30th April, 1977, of the learned Civil Judge, Kota, whereby the judgment and decree of the learned Munsiff Court No. 3, Kota dated 23rd April, 1973 were reversed.
(2.) THE brief facts of the case, which are relevant for the disposal of this appeal are that the plaintiff-appellant filed a suit in the Court of the learned Munsiff and Magistrate Court No. 3, Kota on 22nd May, 1968 for a permanent injunction against the Municipal Council, Kota with the averments that the general rate for charging octroi on coal was. 05 paise per quintal according to the notification of the Government under Section 104 of the Rajas-than municipalities Act, 1959, issued in the year 1962. The plaintiff-appellant made a representation to the State Government on which the State Government on 14th Feb. 1968, issued a notification under Section 104 of the Rajas-than municipalities Act, 1959, declaring that the octroi payable by the plaintiff on coal would be. 01 paise per quintal with effect from 1st July, 1964 and onwards. The Municipal Council, Kota, however, issued a notice of demand at the rate of. 95 paise per quintal. The plaintiff-appellant claimed that the notice of demand issued by the Municipal Council, Kota is illegal and that the Municipal council be restrained by means of an injunction from realising octroi at the rate of. 05 paise per quintal instead of. 01 paise per quintal.
(3.) THE Municipal Council, however, contended that the State Government had no authority to issue a notification specifying the rate of octroi to be charged from the plaintiff-appellant, on the representation made by the plaintiff. The state Government, however, on 13th May, 1968, issued another notification under Section 104 of the Rajas-than Municipalities Act superseding the previous notification and fixed octroi on the coal at the rate of. 05 paise per quintal. It was also contended on behalf of the Municipal Council, Kota that when the plaintiff-appellant has already preferred an appeal before the Collector, Kota under Section 143 of the Rajasthan Municipalities Act, the Civil Courts have no jurisdiction to entertain a suit of this nature. It was, therefore, contended that the proceedings before the Civil Courts are patently without jurisdiction and deserve to be quashed.;