Dalveer Bhandari, J.

( 1 ) THE plaintiff filed a suit for the recovery of Rs. 24,09,839. 42 against the defendants, and prayed that a decree of the said amount be passed in favour of the plaintiff and against the defendants. The plaintiff further prayed that the defendants be directed to pay interest on the decretal amount from the date of the institution of the suit till realization alongwith the costs.

( 2 ) ACCORDING to the allegations in the plaint, the plaintiff company during the period between March, 1973 and April, 1976 imported rectified spirit from various States, including the State of Uttar Pradesh for the manufacture of country liquor at its various distilleries and warehouses situated in the State of Rajasthan.

( 3 ) IN order to import the rectified spirit required by the plaintiff for its distilleries and warehouses it had to comply with the relevant provisions of the Excise Act prevalent in the State of Rajasthan relating to import and also of those prevalent in the State of Uttarpradesh relating to export. Incompliance with the law in force in the State of Uttar Pradesh, the plaintiff used to approach the Excise Commissioner, Government of Uttar Pradesh, Allahabad

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