- (1.) THIS appeal arises out of the judgment and decree of Sri r. Banerjee, Subordinate Judge, Additional court at Burdwan passed In title Suit No. 21 of 1959, re-numbered as 83 of 1961. dismissing the claim of the plaintiff.
(2.) AT the very outset it may be mentioned that there is no dispute with regard to the facts of the case. But to understand the case of the respective parties the following facts need be stated : -
(3.) PLAINTIFF Company is the owner of three, collieries, Muslia. Radhamadhavpur and Kalipahari. They are situated in the sub-division of Asansol within the District of Burdwan. The accounts of those collieries are jointly kept and are regularly audited by a recognised firm of auditors. The net annual profits of the said collieries are determined, in a lump figure a the prurience of assessment of c each colliery the said profits portionately distributed and three collieries on the basis of the dispatch of each colliery.;