Judgment

S. K DAS, J. : These two appeals on certificates granted by the High Court of Rajasthan have been heard together, because they raise common questions of law and fact and this judgment will govern them both.

2. Shortly put, the main question in C. A. No. 399 of 1960 is whether the appellant, the Maharaja Shree Umaid Mills Ltd; is liable to pay excise duty on the cloth and yarn manufactured and produced by it, in accordance with the provisions of the Central Excises and Salt Act. 1944, which provisions were extended to the territory of the State of Rajasthan on April 1,1950. The main question in C. A. No. 214/1956 is whether the same appellant is liable to pay income tax in accordance with the provisions of the Indian Income-tax Act 1922, from the date on which those provisions were extended to the territory of the State of Rajasthan. C. A. No. 399 of 1960 arises out of a suit which the appellant had filed in the court of the District Judge, Jodhpur. That suit was dismissed by the learned District Judge. Then there was an appeal to the High Court of Rajasthan. The High Court of Rajasthan dismissed the appeal. The High Court was then moved for a certificate under Arts. 132 (1)