P.B.Mukharji, C.J. - (1.) This is a case of first impression on Tax Credit Certificate under Section 280ZC read with Section 280ZE(3) of the Income-tax Act, 1961. This is an appeal from the judgment and order of K. L. Roy J.
(2.) The petitioner applied to the court for a writ in the nature of mandamus directing the respondents to forthwith give the petitioner tax credit certificates under the Tax Credit Certificate (Exports) Scheme, 1965, in respect of sale of jute goods including jute carpet backing cloth. The petitioner had also asked for a writ of certiorari to issue quashing the notification No. G. S. R. 865 dated 6th June, 1966, and notification No. G. S. R. 1226 dated 8th August, 1966. The application was moved on or about 5th day of December, 1967.
(3.) B. C. Mitra J. issued a rule on the 7th day of December, 1967. K. L. Roy J. on or about 25th March, 1970, made the rule absolute.;