Since the writ petition was dismissed by the Division Bench, the appellant preferred the present appeal after obtaining a certificate of fitness from the High Court.
This ground found favour with the single Judge of the High Court but on appeal under clause 15 of the Letters Patent, a Division Bench of the High Court took a different view and negatived the chal lenge.
Though there were several grounds on which the validity of these two Notifications was challenged in the Writ Petition before the High Court, only one ground was pressed before us on behalf of the appellant and we shall, therefore, refer only to that ground.
The exports of jute carpet backing cloth made by the appel lant were admittedly after 5th June, 1966 and hence both the numberifications adversely affected the appellant by disentitling it to tax credit certificates in respect of these exports.
From the Judgment and Order dated the 5 7 1971 of the Calcutta High Court in Appeal No.
The appellant, therefore, filed a Writ Petition in the High Court of Calcutta for a writ of manda mus for quashing and setting aside both the Notifications and directing the Central Government to companysider the appli cation of the appellant for tax credit certificates in respect of the exports without taking into account the two Notifications.
That ground was that both the Notifications were outside the power companyferred on the Central Government under Seetion 260 ZE read with Section 280 ZC, since the Central Government had numberpower under these Sections to make a scheme providing that numbertax credit certificate shaft be granted in case of any goods or merchandise at all.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Scheme was called the Tax Credit Certificate Exports Scheme 1965.
950 of 1972.
There was a Tax Credit certificate Scheme framed by the Central Gov ernment under Section 280 ZE read with Section 200 ZC of the Income tax Act 1962.
The Judgment of the Court was delivered by BHAGWATI, J. The appellant ,owns a jute mill situate at Rajgunj, Railway Station Andul, District Howrah in the State of West Bengal and among other jute products, it manufac tures jute carpet backing cloth at its jute nUll.
The appellant exported diverse quantities of jutecarpet backing cloth manufactured by it to various companyntries during the period 13th July 1966 to 30th November 1966.
130/71 .
R. Khaitan, A.T. Patra and Praveen Kumar, for the appel lant.
General, S.N. Prasad and Girish Chandra number present for respondents.
