PANCHAPAKESA AYYAR, J.

This is an appeal by the State of Madras represented by the District Collector, Madurai, the defendant in O.S. No. 108 of 1953 on the file of the Subordinate Judge of Madurai, against the judgment and decree therein.

The facts are briefly these : That was a suit filed by the Madura Knitting Company Ltd., respondent in this appeal, for a declaration that the order of the Commercial Tax Officer dated 30th March, 1951, sustained by the order of the Deputy Commissioner of Commercial Taxes and the Board of Revenue, Madras, cancelling a rebate to the extent of over 22 lakhs granted originally by the Deputy Commercial Tax Officer on 6th December, 1949, in the turnover of the respondent company regarding their export of hosiery goods outside the State was illegal, ultra vires and without jurisdiction, and for an injunction restraining the Deputy Commercial Tax Officer, Madurai Town III, from enforcing the order for the collection of Rs. 17, 204-11-3 issued in pursuance of the cancelled rebate which was also attacked as passed without jurisdiction, and for costs. Under rule 9 of the Madras General Sales Tax Rules, which applies to this case, every person cla