COCHIN COAL COMPANY LIMITED Vs. STATE OF TRAVANCORE-COCHIN

JUDGEMENT

(1.) THE petitioner is the Cochin Coal Company Limited, a private company incorporated under the Indian Companies Act, 1913, and having its registered office at Fort Cochin in the Madras State. THE activities of the company in so far as they relate to the controversy before us are summed up as follows in paragraphs 4 and 6 of the affidavit filed in support of the petition : "4. THE petitioner-company purchases coal from Calcutta through Messrs. Macheill and Barry Limited Calcutta who are the managing agents for various coal mining companies. THE Coal Commissioner for India with his office in Calcutta allots quantities of coal for purchase by the petitioner company. THE coal so purchased is taken to Cochin by ships and stacked at the Candle Island in Madras State. 6. THE subject-matter of the petition accompanying relates to sales of coal to steamers arriving and berthed in Travancore-Cochin State waters of the Cochin harbour to be stored in the ships' bunkers and exported outside the territorial waters of Travancore-Cochin State for consumption on the high seas" and the course of dealing will be clear from the following extract from paragraphs 7 to 10 of the said affidavit : "7. THEse steamers have their respective steamer agents. Whenever any coal is required for any steamer the agent for the steamer places an order with the petitioner-company for sale to the steamer of a specified quantity of coal. 8. When orders are accepted by the petitioner-company at Fort Cochin the transporting contractor is given a delivery order to the company's stores at Candle Island. THE steamer agents also hand over to the contractor shipping bill and export permit. 9. On the strength of the delivery order and other records the contractor takes delivery of the quantity authorised from the store and delivers the same trimmed into the ship's bunker getting a receipt therefor from ship's officers. 10. Payment for goods so sold to the steamers is received by the petitioner-company at their office in Fort Cochin".

(2.) EXHIBIT P-1 is the original of an order dated 19th February, 1952, placed by the Malabar Steamship Co., Ltd., Mattanchery, Travancore-Cochin. "S. S. JANAKI BUNKERING COAL. We confirm our telephone conversation of this morning when we requested you to supply the above ship 30 tons of bunker coal and we trust you would arrange for the supply accordingly. We are passing the necessary papers and will be sent to you before today evening. Your bill for cost may be sent to us for payment as usual" and EXHIBITs P-2 and P-3 are specimen forms of the shipping bill and the application to export.

(3.) EXHIBIT P-13 is the receipt given by the Chief Engineer and Commander of S. S. "Tobata Maru" on 29th July, 1951 : "Received from the Cochin Coal Co., Ltd., Cochin, 200 (two hundred) tons Bengal coal trimmed into bunkers." EXHIBIT P-14 is the bill sent to Messrs. William Goodacre & Sons, Limited : "Bill No. 7 Ex-Candle Island Stacks. 'S.S. TOBATA MARU'. To Cost of 200 (two hundred) tons Bengal coal supplied to the above vessel as per receipt attached, in duplicate, at Rs. 83 per ton T.I.B. ... Rs. 16,600 0 0 Sales tax at Rs. 1-9-0% ... Rs. 263 7 10 --------------- Rs. 16,863 7 10 --------------- (Rupees sixteen thousand eight hundred and sixty-three, annas seven and pies ten only) E. & O.E. Cochin, 30th July, 1951. FOR THE COCHIN COAL Co., LTD." and EXHIBIT P-15 is the covering letter that accompanied the bill : "'S. S. TOBATA MARU.' As desired in your letter dated 25th July, we have supplied the above vessel with 200 tons Bengal coal and enclose our bill No. 7 of date for Rs. 16,863-7-10, in duplicate, and shall be glad to receive payment in settlement. Please also find enclosed triplicate copy of the shipping bill No. 964 of 27th July, 1951, relating to the above duly endorsed by the Chief Engineer of the vessel." EXHIBITs P-16 to P-20 relate to a similar supply in March, 1952, to 'S S. Bharatmata' in pursuance of an order placed by its agents, The Malabar Spices Company, Mattancherry, Travancore-Cochin.