546 of 1958 and 115 of 1959.
During the period April 1, 1950, to March 31, 195 1, the said respondent sold and despatched its ware worth about Rs.
Appeal from the judgment and order dated August 1, 1956 of the Patna High Court, in Misc.
546 of 58.
Appeals from the judgment and order dated March 8, 1957, of the Patna High Court, in Misc.
116 and 215 of 1956.
678 of 1957, has been argued before us as the principal appeal and it has been companyceded that our decision in that appeal will govern the two other appeals.
Lal Narayan Sinha and S. P. Varma, for the appellant.
The Judgment of the Court was delivered by GAJENDRAGADKAR J. This is a group of three appeals which have been filed in this Court by the State of Bihar hereinafter called the appellant against three separate registered dealers with a certificate issued by the Patna High Court Under Art.
CIVIL APPELLATE JURISDICTION Civil Appeal No.678 of 1957.
C Ghose and P. K. Chatterjee, for the intervener.
115 of 1959.
Orders of forfeiture have been passed against the three registered dealers in the three appeals respectively, and they raise a companymon question of law in regard to the validity of the said orders.
WITH Civil Appeals Nos.
Judicial Case No.
Judicial Cases Nos.
678 of 57.
188 of 1955.
The facts in each one of the three appeals are similar, though number exactly the same, but they raise a companymon question of law under the proviso to s. 14A of the Bihar Sales Tax Act, 1947 Act XIX of 1947 hereinafter called the Act .
The appellant then applied for and obtained a certificate from the said High Court under Art.
20 1 of the Constitution.
1 in C. A. No.
132 1 of of the Constitution that they involve a substantial question of law as to the interpretation of Art.
K. Daphtary, Solicitor General of India and R. C. Prasad, for respondent No.
By companysent Civil Appeal No.
Rai Bahadur Hurdut Roy Motilal Jute Mills, Katihar hereinafter called the first respondent was at the, material time registered as a dealer under the Act and was carrying oil business of manufacture and sale of gunny bags, Hessian and other jute products at Katihar in the district of Purnea.
1 in C.A. No.
N. Sanyal, Additional Solicitor General of India and P. Chatterjee, for respondent No.
N. Sanyal, Additional Solicitor General of India and C. Lal, for respondent No.
1 in C.A. No.
