Judgment

WANCHOO, J. : This is an appeal on a certificate granted by the Bombay High Court. The brief facts necessary for its disposal are these. Messrs. S. S. Miranda Limited (hereinafter called the respondent) is a company and was holding a trade and import licence of foreign liquor as well as a vendor s licence under the Bombay Abkari Act, No. V of 1878, (hereinafter called the Act), upto the end of March 1949. It used to keep the liquor in a bounded warehouse. On April 2, 1948, the respondent was informed by the State of Bombay (hereinafter called the appellant) to remove the liquor from the bounded warehouse after paying the necessary excise duty. In pursuance of this letter, the respondent paid the duty and got transport permits from the appellant. It may be mentioned that the bonded warehouse was in the premises of the respondent itself and all that happened after the payment of the duty was that the liquor no longer remained in bond but came into possession of the respondent. The transport permits were issued on April 5, 1948, and thereafter the respondent took over the liquor and some of it was sold. On December 16, 1948, a notification was issued by the appellant (hereinaf