Judgment

BHAGWATI, J.:- These two appeals by special leave are directed against a judgment of the Judicial Commissioner, Goa, Daman and Diu, partly allowing a writ petition filed by Chowgule & Co. Pvt. Ltd. (hereinafter referred to as the assessee) for quashing an order of the Lieutenant Governor, Goa, Daman and Diu dated 22nd August, 1970. The question which arises for determination in these two appeals is a short one but in order to appreciate the arguments bearing upon it, it is necessary to state a few facts giving rise to the controversy between the parties.

2. The assessee is a private limited company carrying on business of mining iron ore and selling it in the export market after dressing, washing, screening and blending it. The assessee owns mines at Sirigao, Pale and various other places in the territory of Goa. The extraction of ore from the mines at Sirigao and Pale is carried on by mechanised process while the extraction of ore from the other mines is done by manual labour. When the ore is extracted from the mines it is carried to the dressing plant where it is washed, screened and dressed and then it is stacked at the mining site from where it is carried by conveyor bel