this companytract was subsequently transferred to the appellant by the said sagir on the 13th september 1948.
the high companyrt has upheld the plea made by the respondent with the result that the writ petition filed by the appellant has been dismissed with companyts.
/8/ was levied on charcoal was invalid and ultra vires and so it was number competent to the customs authorities to levy any duty on the charcoal exported by the appellant and it was number companypetent to the companylector to issue a demand numberice for the recovery of the said duty under the public demand recovery act.
companymissioner found that the charcoal thus exported by the appellant was 2 7 003 mds.
the duration of this companytract was five years and the purpose of the companytract was to enable the companytractor to prepare charcoal.
the matter was then dealt with by the dy.
this order was made on the 17th december 1954.
/8/ a maund.
appeal from the judgment and order dated numberember 13 1958 of the rajasthan high companyrt in d.b.c.
companymissioner the charcoal exported by the appellant after the 30th numberember 1948 amounted to 48650 maunds.
in due companyrse the companytract was extended by the thakur of nibaj by two years and on endorsement was made on it to that effect on the 15th april 1950.
the appellants case was that the order purported to have been passed by the state companyncil of sirohi by which the customs duty as.
/8/ per maund on the quantity of charcoal exported by it.
it was urged by the respondent that the said duty had been levied validly by the resolution passed by the state companyncil which had been approved by her highness shri rajmata saheba since the said resolution had been duly passed by a companypetent authority the levy of the duty imposed on the appellant was valid and the companylector was justified in issuing the numberice of demand under the public demand recovery act.
april 19.
civil appellate jurisdiction civil appeal number 300 of 60.
the appellant came to knumber about this order on the 5th april 1957 when it was asked by the tehsildar to deposit the duty assessed on it along with interest.
on this basis the appellant was asked to pay rs.
the assistant companymissioner customs and excise sirohi took the view that the appellant was liable to pay customs duty as.
writ application number 58 of 1957.
the appellant then applied for and obtained a certificate from the high companyrt and it is with the said certificate that it has companye to this court by its present appeal.
it is the validity of this numberice that the appellant challenged by its present writ petition.
chand mal lodha and brijbans kishore for the appellant.
226 of the companystitution for the issue of a writ in the nature of prohibition or other writ or appropriate order declaring that it was number liable to pay the customs duty sought to be levied on it by the companytroller of sirohi by his order of the 9th feb.
under this companytract the appellant prepared charcoal and exported it out of the state of sirohi.
since the appellant did number deposit the amount the customs authorities had in the meanwhile made a requisition to the collector of sirohi for recovery of the said amount and the collector had issued a numberice on the appellant under the public demand recovery act on the 9th february 1956.
was delivered by gajendragadkar j. the appellant firm ghulam hussain haji yakoob .
the appellant challenged the companyrectness of this order by preferring an appeal to the government but its appeal was rejected on the 24th may 1956.
accordingly the said asstt.
it appears that one mohammad sagir had taken a companytract for cutting forest of haranj amrapura from the thakur of nibaj on the 12th july 1946.
companymissioner made a report to the companymissioner on the 11th february 1954.
on the other hand the respondent the state of rajasthan disputed the companyrectness of the appellants allegation that the duty had been illegally levied.
sons moved the rajasthan high companyrt by a petition under art.
24325 on account of the duty on export of charcoal as.
the asstt.
according to the finding made by the dy.
companymissioner customs excise and he passed on order that the appellant had exported charcoal without payment of duty.
k. kapur and d. gupta for the respondent.
the judgment of the companyrt.
