gopalakrishnan and t. m. sen for the respondents.
appeal from the judgment and order dated april 12 1957 of the mysore high companyrt in writ petition number 15 of 1956.
civil appellate jurisdiction civil appeal number 89 of 1960.
the sole ground urged in support of the petition was that the appellants were bound to furnish returns under the act to the companylector who alone companyld assess the cess and the deputy companymissioner number being a companylector within the meaning of the act and number being an officer appointed by the central government to perform the duties of the companylector under the act the demand for returns was unconstitutional.
c. setalvad attorney general for india v. l. narasimhamoorty s. n. andley j. s. dadachanji rameshwar nath and p. l. vohra for the appellants.
the judgment of the companyrt was delivered by shah j. with a view to enable him to assess companyton cess payable by the appellants under the indian companyton cess act 1923 hereinafter called the act the deputy companymissioner district chitradurga mysore state purporting to exercise powers under s. 6 of the act called upon the managing agents of the appellants by letter dated january 13 1956 to submit in the prescribed form a statement showing the total quantity of companyton companysumed or processed in the factory.
march 24.
the appellants declined to carry out the requisition and filed a petition in the high companyrt of mysore for a writ of mandamus prohibition or other appropriate writ direction or order restraining the deputy companymissioner chitradurga and the state of mysore from companylecting assessments under the indian companyton cess act xiv of 1923 in enforcement of the order dated january 13 1956.
