P. S. Sahay, J.

1. The application is for quashing the order dated 7th january, 1977 passed by the District Mining Officer, Jamshedpur, as contained in Annexure 3, under the provisions of the Bihar Minor Mineral Concession rules, 1972 (hereinafter refered to as Concession Rules ). By the aforesaid order, a dem nd of Rs.21, 94, 280.65 has been made for the period 2nd February 1963 to 31st December 1975, over and above a cess to the tune of Rs 89, 116.27 p. for the period 1st April 1975 to 31 December 1675.

2. In order to appreciate the points raised in this application it is necessary to state some facts. The petitioner-Company were incorporated urder the Companies Act, 1913. For their works and Township at Jamshedpur. Contractors were employed for the construction of the Township on a lump sum basis, and they used to bring their own materials, such as, sand, bricks, stone boulders, stone chips, etc. . and payment was made to them in respect of entire job, and thus they were free to bring the materials from anywhere they liked and the petitioners were not concerned with the source of supply. A notice was served by respondent no.1 by Memo no.2796/m dated 22nd november, 1676 u