p. modi and r. k. garg for the respondents in c.a.
and this state came into existence from april 7.
the matter then went back to the division bench.
2/ per maund he was entitled to refund of the proportionate export duty for the quantity of 10427 maunds and 20 seers which he companyld number export.
eventually when the state refused to refund the amount the suit was filed out of which appeal number 887 has arisen in january 1952.
the appeals of the state to the district judge were substantially dismissed while the appeal in the fourth suit by the plaintiff was substantially allowed.
the united state of rajasthan eventually became the part b state of rajasthan on january 26 1950 when the companystitution came into force.
in the meantime rapid constitutional changes took place after august 15 1947.
it may be mentioned here that when this state came into existence on april 7 1949 it provided for the companytinuance of all laws till they were repealed or amended by the new state.
268 of 1954 203 of 1955 4 of 1954 and 27 of 1954.
as the united state of raja sthan into which the former state of dholpur came to be merged in 1949 never recognised the obligations of the former state of dholpur it was number bound to refund the amount due to the respondents.
the suit out of which appeal number 887 has arisen was filed by the respondent against the state of rajasthan.
his case further was that though he asked the state for refund of this advance duty the state did number pay back the same to him.
the respondent however was number able to export the entire quantity of 15000 maunds for which the permit was granted he companyld only export 4572 maunds and 20 seers of chuni before december 2 1947.
20855/ along with interest and companyts.
it was a new sovereign and was number bound by any obligation against the old sovereign of the former state of dholpur unless it chose to recognise the obligation.
it was alleged on behalf of the respondent that the reason why he failed to export the entire quantity of the companymodity before december 2 1947 was due to market companyditions and inability to get allotment of railway wagons.
884 887 of 1962.
k. kapur and b. r. g. k. achar for the appellant in allthe appeals .
appeals from the judgment and decree dated may 2 1960 of the rajasthan high companyrt in civil second appeal number.
by may 15 1949 the united state of rajasthan was formed including the matsya union into which the former state of dholpur had merged on march 17 1948.
the respondents case further was that as he companyld number export the entire quantity of 15000 maunds for which he had paid export duty in advance at the rate of rs.
in reply to this companytention of the state the respondent relied on art.
this permit had been granted on june 28 1947 and remained in force upto december 2 1947.
thereafter he companyld number export further as his permit was number extended.
295 2 of the companystitution and other provisions made during the period when mergers were taking place after august 15 1947 and companytended that in view of art.
it was also the practice in that state that when permits for export were issued export duties had to be paid in advance though the actual export was made later.
civil appellate jurisdiction civil appeals number.
30000/as export duty in advance.
then followed three second appeals to the high companyrt by the state.
au the appeals came before a division bench of the high companyrt.
the respondent was a resident of the former dholpur state and the dispute which led to the suit related to a time before the merger of former dholpur state into the matsya union.
so far as income tax was companycerned it was imposed as from april 1 1950 after the companystitution had companye into force.
these second appeals were heard along with the first appeal in the high companyrt.
we therefore propose to set out facts in one of the present appeals number 887 as the facts in other appeals are similar except that the companymodity involved was different and so was the amount in dispute.
the case of the respondent was that in 1947 certain companymodities including chuni with which appeal number 887 is companycerned companyld only be exported from the former dholpur state on export permits issued by the customs department of the said state.
the respondent claimed refund of rs.
the judgment of the companyrt was delivered by wanchoo j. these four appeals arise out of four certi ficates granted by the high companyrt of rajasthan and raise a common question.
companysequently in june 1947 the respondent applied for and was granted a permit for export of 15000 maunds of chuni and in companynection therewith he deposited rs.
number 887/1962 .
march 12 1964.
