Judgment

RAY, C. J.: This writ petition is for a mandamus directing the respondents to cancel four orders mentioned in the petition and to issue quota certificate to the petitioners in respect of their past imports.

2. The petitioners are a partnership firm. The petitioners are successors to J. Fernandes & Company of which Josinho Fernandes was the sole proprietor, hereinafter referred to as the original concern.

3. In the month of October, 1961 the original concern booked orders for purchase of Surveying & Mathematical Instruments and Surgical & Scientific Instruments with a German firm. The orders were accepted by the German firm, as will appear from the letter dated 7 November. 1961.

4. On 19/20 December, 1961 Goa was liberated. Prior to the liberation of Goa import licences were granted to the citizens of Goa by a Government Department known as "Junta do Comercio Externo" which means the Board of External Trade. The original concern is alleged to be an importer registered with the Junta prior to the month of December, 1961. After the liberation of Goa the representatives of Goa Chamber of Commerce and Industry saw the Administrator of Goa with regard to applications for import. On 18 January, 1962 the original concern applied to the Administrator of Goa for issuing an import licence for · 32,652. 10 for Surveying and Mathematical Instruments and Surgical and Laboratory Equipments, along with necessary papers of firm commitments.

5. The original concern obtained a licence on 12 February, 1962. The licence was No. 47. The original concern was allowed to import instruments, microscopes, laboratory apparatus and utensils all worth œ 32,652-10-0. The original concern opened a letter of credit on 21 February, 1962 for 50 per cent of the licence.

6. The Central Government on 21 February, 1962 informed the Administrator, Goa, that the Central Government withheld action on all pending cases where import had been authorized. The Central Government gave two reasons. First, the Government were of the view that any relaxation of import would result in serious drain on foreign exchange, and second, that it was difficult for any authority to be satisfied about the firm commitments and some abuse was possible. Pursuant thereto the Administrator, Goa issued directions to suspend issue of letter of credit and all cases relating to firm commitments entered into before 18 December, 1961 which were till then not disposed of should be frozen.

7. On 2 April, 1962 the Administrator of Goa issued a Press Note that imports into Goa, Daman and Diu would be governed by three principles. First, import would be allowed in cases (a) where letters of credits had been opened with the Banco National Ultra Marines on or before 18 December, 1961; (b) where goods were shipped on or before 20 December, 1961. Second, imports of certain specified items were banned. Third, imports would be allowed of certain goods to the extent of 50 percent of imports actually made in the quarter of September, October and November, 1961.

8. The petitioner s licence No. 47 was revalidated on 28 May. 1962 for œ 16,000 for which the petitioner had not till then opened letter of credit. 27 February, 1962 is the date when the Administrator of Goa had suspended to issue fresh letter of credit. In the month of July, 1962 the petitioner effected imports of goods for the full value.

9. The Imports and Exports (Control) Act, 1947 was applied to Goa. Daman & Diu from 1 October, 1963.

10. In October, 1964 the original concern was taken over by the petitioner.

11. In 1967 the Hand Book for the year 1967 declared the period 1 April, 1961 to 31 March, 1966 as the basic period and any one year during the period could be selected as the basic import by the concerned party who would become the established importers.

12. On 15 May, 1967 the petitioner applied to the licensing authorities for recognising the change in the constitution of the firm and fixation of quota for which they could import the goods. T