Shankar Prasad Mitra, C.J. - (1.) This is an appeal from a judgment of Mr. Justice Sabyasachi Mukharji delivered on 3-9-1971 reported in 1973 Tax LR 2074 (Cal.) on an application under Article 226 of the Constitution. The appellant acted as Shipping Agents of Red Anchor Lines incorporated in Hong Kong, who at all material times were the owners of the motorship 'Nancy Dee'. The said vessel is registered at Hong Kong and sails under the British Flag.
(2.) Between January 4,1970 and February 23,1970, Transworld Marine Corporation was the Charterer of 'Nancy Dee' under a Charter-party Agreement between the said Corporation and its disponent owner Redfern Shipping Co. Ltd. for grain lightening operations.
(3.) 'Nancy Dee' arrived at the port of Paradip on January 4, 1970. The Everett Steamship Corporation, agents of the Charterer, engaged the vessel. The vessel was redelivered to the owners on February 23,1970.;