- (1.) This suit has been instituted in the year 1969 by Bengal Ruby Mica Supplies Co., a partnership firm, claiming a decree for Rs. 1,05,745.25. The case of the plaintiff who carries on business, inter alia, as a dealer in and exporter of mica, is as under:
(2.) By a notification bearing No. 18/3/66-1 & RC dated June 6, 1966, the Government of India in exercise of its powers under Section 4A of the Indian Tariff Act, 1934, imposed duty at the rate of SO p. per kg on the export of mica of all types from India. By another notification dated June 15, 1966, the Government of India imposed export duty on mica of all sorts at the rate of 40% ad valorem instead of SO p. per kg. By a further notification dated June 27, 1966 issued by the Government of India, it was provided that the notification dated June 15, 1966 should be deemed to have come into force on June 6, 1966.
(3.) At all material times a cess at the rate of 2 % ad valorem was leviable on all types of mica exported from India under the provisions of Mica Mines Labour Welfare Fund Act, 1946 (hereinafter referred to as the said Act of 1946).;