S. K Das, J. - (1.) These two appeals on certificates granted by the High Court of Rajasthan have been heard together, because they raise common questions of law and fact and this judgment will govern them both.
(2.) Shortly put, the main question in C. A. No. 399 of 1960 is whether the appellant, the Maharaja Shree Umaid Mills Ltd; is liable to pay excise duty on the cloth and yarn manufactured and produced by it, in accordance with the provisions of the Central Excises and Salt Act. 1944, which provisions were extended to the territory of the State of Rajasthan on April 1,1950. The main question in C. A. No. 214/1956 is whether the same appellant is liable to pay income tax in accordance with the provisions of the Indian Income-tax Act 1922, from the date on which those provisions were extended to the territory of the State of Rajasthan. C. A. No. 399 of 1960 arises out of a suit which the appellant had filed in the court of the District Judge, Jodhpur. That suit was dismissed by the learned District Judge. Then there was an appeal to the High Court of Rajasthan. The High Court of Rajasthan dismissed the appeal. The High Court was then moved for a certificate under Arts. 132 (1) and 133 (1) of the Constitution. Such certificate having been granted by the High Court, the appeal has been preferred to this Court. C. A. No. 214 of 1956 arises out of a writ petition which the appellant had filed for the issue of a writ of mandamus of any other appropriate writ, restraining the respondents from assessing or recovering income tax from the appellant. This writ petition was dismissed by the High Court on the preliminary ground that the appellant had another remedy open to it under the provisions of the Income-tax Act, 1922. The appellant moved the High Court and obtained a certificate in pursuance of which it has filed C. A. No. 214 of 1956. As we are deciding both the appeals on merits, it is unnecessary to deal with the preliminary ground on which the High Court dismissed the writ petition.
(3.) We have already stated that in both the appeals the Maharaja Shri Umaid Mills Ltd. Pali, is the appellant. In C. A. No. 399 of 1960 the respondents are the Union of India, the State of Rajasthan, the Col. of Central Excise, New Delhi and the Superintendent, Central Excise, Jodhpur. In C. A. No. 214 of 1956 the respondents are the Union of India, the State of Rajasthan, the Commissioner of Income-tax, Delhi and the Income-tax officer, Jodhpur.;