BATA SHOE CO. vs CITY OF JABALPUR CORPORATION

The Supreme Court held that under Section 84(3) of the Central Provinces and Berar Municipalities Act, 1922, objections regarding the assessment and levy of octroi duty must be addressed through the mechanisms provided in the Act, and cannot be challenged in a civil court. The Court found that the municipality acted within its jurisdiction in reassessing the duty, and thus the plaintiffs' suit for recovery of the amount paid under protest was not maintainable. The appeal was dismissed, affirming the High Court's ruling that the civil court lacked jurisdiction to entertain the suit.