Judgment

S. K. Das, J. : This is an appeal on a certificate under Art. 133 of the Constitution. The short question for decision is whether the learned Judicial Commissioner of Bhopal rightly dismissed a petition under Art. 226 of the Constitution made by the Bhopal Sugar Industries, Limited, hereinafter referred to as the appellant company, praying for the issue of an appropriate order or direction in the nature of a writ of mandamuus to compel the Income-tax Officer, Bhopal, respondent herein, to carry out certain directions given by the Income-tax Appellate Tribunal, Bombay, to the said officer in an appeal preferred by the appellant company from an order of assessment made against it by the respondent.

2. The relevant facts are these. The appellant company carries on the business of manufacturing and selling in various grades and quantities. It has its factory at Sehore which was formerly in the Bhopal State and is now situate in the State of Madhya Pradesh. It purchased sugarcane from local cultivators and also grew its own sugarcane in farms situate in that State, such sugarcane being used for its manufacture of sugar. During the year of account ending on September 30, 1950, the