JAGADISAN, J.

This is a petition by the State of Madras for leave to appeal to the Supreme Court of India from the judgment of this Court in T.C. No. 162 of 1958 (Since reported as Madura Mills Co., Ltd. v. State of Madras Leave is asked for under Article 133 of the Constitution of India. The respondent, the Madura Mills Co., Ltd., opposed the application, and raised a preliminary objection that the application is not maintainable under Article 133 or under sections 109 and 110 of the Civil Procedure Code as the proceedings which terminated in this Court in the order sought to be appealed from are not civil proceedings. This is the main question which has now been argued before us, and if we were to uphold the objection of the respondent, the application will have to be rejected in limine, without going into the question whether the case is a fit one for a necessary certificate under Article 133.

We shall now briefly set out the facts which gave rise to T.C. No. 162 of 1958 disposed of by us on 13th September, 1961. The Madura Mills Co. Ltd., the respondent, is a limited company dealing in yarn. In December, 1950, it returned a total turnover of Rs. 15, 27, 61, 833-8-4 un