This second appeal is preferred against the decree and judgment of the learned District Judge of Tiruchirapalli in A.S. No. 156 of 1955, confirming the decree and judgment of the learned Subordinate Judge of Tiruchirapalli, in O.S. No. 252 of 1951.

2.One E.A. Rahamatullah, a tobacco merchant, had a warehouse licensed for storage of tobacco. This tobacco consisted of two varieties known as cheroot tobacco and beedi tobacco. Exhibit A-1 is a pattial of tobacco showing the purchase of 51 bags of tobacco. Exhibit A-2 is another pattial dated 20th August, 1946, showing the purchase of 45 bags of tobacco. Rahamatullah kept this tobacco in a warehouse licensed for storage of tobacco.

3.Under Rule 140 of the Central Excises and Salt Rules, the Collector is given power to appoint public warehouses and in like manner license private warehouses for the storage of excisable goods on which duty has not been paid, and Rule 144 says that the goods should not be removed from any warehouse except on payment of duty or where so permitted. Rule 152 says that subject to the limitation imposed by Rule 139, any owner of goods warehoused under these rules may at any time within two years from t