Judgment

HEGDE, J.: Two questions of law viz. (1) whether the levies impugned in the suit from which this appeal arises, are invalid and (2) whether the civil courts have jurisdiction to entertain that suit, arise for decision in this appeal by a certificate.

2. The respondent company is the owner of Ramnagar colliery. It is also the owner of iron and steel factories and workshops at Hirapur and Kulti. Ramnagar colliery is a "coal mine". The coal raised from the Ramnagar colliery is by and large used in the manufacturing processes carried on in the iron and steel factories and workshops at Hirapur and Kulti. Some coal was also sold by the respondent company to outsiders. In the years 1946-47, 1947-48 and 1948-49, the respondent company lodged a return before the Collector of Burdwan under Section 72 of the Bengal Cess Act of 1880 (to be hereinafter referred to as the Act). Therein the company valued the coal supplied by the colliery to the factories mentioned earlier at Rs. 6/11/5 per ton, a sum less than the actual cost of raising the coal and computed the profits of the colliery on that basis. The company adopted the same basis for the purpose of paying education cess under Section