Sen and I. N. Shroff, for the respondents.
C. Setalvad, G. S. Pathak, B. Dutta, J. B. Dadachanji, C. Mathur and Ravinder Narain, for the appellant.
Appeal from the judgment and order dated January 2, 1959 of the Madhya Pradesh High Court Indore Bench at Indore in Civil Misc.
February 20, 1964.
The Judgment of the Court was delivered by WANCHOO, J. This is an appeal by special leave against the judgment of the Madhya Pradesh High Court.
Thereupon the appellant applied to the High Court for a certificate of fitness, which was granted and that is how the appeal has companye up before us.
The appellant is a companyton mill and in 1927 a tax was imposed on companyton mills in Indore in Holkar State by the then Ruler in respect of profits, gains and income of such mills.
The orders of the board were open to appeal to the Member in charge of Commerce and Industry Department.
There after a second appeal was provided to the Government.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The procedure under the Tax Rules provided for a board of assessing officers.
the assessment was to be made by an assessing officer.
20 of 1955.
This was done under the Tax Rules promulgated by the Ruler of Indore.
Case No.
316 of 1962.
1 of 1948 was promulgated by the Rajpramukh of the new State of Madhya Bharat to provide for the peace and good government of the State.
On July 19, 1948, the State of Madhya Bharat acceded to India.
