Judgment

GAJENORAGADKAR, J. : The appellant, Firm Ghulam Hussain Haji Yakoob & Sons, moved the Rajasthan High Court by a petition under Art. 226 of the Constitution for the issue of a writ in the nature of prohibition or other writ or appropriate order, declaring that it was not liable to pay the customs duty sought to be levied on it by the Collector of Sirohi by his order of the 9th February, 1956. It appears that one Mohammad Sagir had taken a contract for cutting forest of Harani Amrapura from the Thakur of Nibaj on the 12th July, 1946. The duration of this contract was five years and the purpose of the contract was to enable the contractor to prepare charcoal. This contract was subsequently transferred to the appellant by the said Sagir on the 13th September, 1948. In due course, the contract was extended by the Thakur of Nibaj by two years and an endorsement was made on it to that effect on the 15th April, 1950. Under this contract the appellant prepared charcoal and exported it out of the State of Sirohi. The Assistant Commissioner, Customs and Excise, Sirohi, took the view that the appellant was liable to pay customs duty @ As. -/8/- per maund on the quantity of charcoal exp