Judgment

SHAH, J. : With a view to enable him to assess cotton cess payable by the appellants under the Indian Cotton Cess Act, 1923-hereinafter called the Act-the Deputy Commissioner, District Chitradurga, Mysore State purporting to exercise powers under S. 6 of the Act called upon the managing agents of the appellants by letter dated January 13, 1956, to submit in the prescribed from a statement showing the total quantity of cotton consumed or processed in the factory. The appellants declined to carry out the requisition and filed a petition in the High Court of Mysore for a writ of mandamus, prohibition or other appropriate writ, direction or order restraining the Deputy Commissioner, Chitradurga and the State of Mysore from "collecting assessments under the Indian Cotton Cess Act XIV of 1923" in enforcement of the order dated January 13, 1956.

2. The sole ground urged in support of the petition was that the appellants were bound to furnish returns under the Act to the Collector who alone could assess the cess, and the Deputy Commissioner not being a "Collector" within the meaning of the Act and not being an officer appointed by the Central Government to perform the duties of the