Ramaswami, J.

1. In this case the petitioner has obtained a rule from the High Court asking the respondents to show cause why the order of the Superintendent of Sales Tax, dated 10-2-1955, forfeiting the amount of Rs. 2,11,222/9/6 under the proviso to Sec.14A, Bihar Sales Tax Act should not be called up and be quashed by a writ in the nature of certiorari under Article 226 of the Constitution. Cause has been shown by the Advocate-General on behalf of the State of Bihar and the other respondent to whom, notice of the rule was ordered to be given.

2. The petitioner, Rai Bahadur Hurdut Roy Moti Lall Jute Mills, was registered as a dealer under the Bihar Sales- Tax Act and was carrying en its business at Katihar in the district of Purnea. The main business of the petitioner was the manufacture and sale of gunny bags, hessian and other jute products. Under a notification dated 1-4-1950, made under Sec.27 of Part 4, Bihar Finance Act (Act 17 of 1950) the Governor of Bihar fixed the rate, of 3 pies in the rupee as tax on the sale and purchase of jute and jute products. During, the period 1-4-1950 to 31-3-1951; the petitioner sold and despatched jute and jute products amounting to