Jagat Narayan, J.—This appeal arises out of a suit brought by the Maharaja Shri Umaid Mills Ltd., Pali, against the Union of India, the State of Rajasthan, the Collector of Central Excise, New Delhi and the Superintendent of Central Excise, Jodhpur, for various reliefs which was dismissed by the District Judge, Jodhpur, by his judgment dated 3rd September, 1954.

2. The facts which appear from the evidence on record are that the Government of Jodhpur was desirous that the some one should set up a cloth mill at Pali and applications were invited from prospective promoters by public advertisement in pursuance of Council Resolution No. 1 dated 30th March, 1931. The offer of Seth Magnee Ram Bangur was accepted by His Highness the Maharaja of Jodhpur vide letter (Ex. 6) dated 22nd April, 1938 on terms and concessions contained in the enclosure to that letter. It was ordered that a formal agreement should be drawn up by Messrs. Crawford Bailey and Co. Solicitors of Bombay and the Public Works Minister was authorised to execute, it on behalf of the Government of Jodhpur. The terms and concessions demanded by Seth Magnee Ram Bangur and the extent to which they were granted are shown in this

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