R C JAL Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an, appeal by certificate from the judgment, dated 15/04/1968, of the High court of Madhya Pradesh upholding the judgment and decree passed by Novaskar, J. of that High court.

(2.) The Union filed a suit against the appellant in the court of Small Causes Judge at Indore in the year 1953 and claimed a decree for Rs. 83-12-0. The claim in the suit represented coal production cess levied under Ordinance No. XXXIX of 1944 on coal and coke despatched from collieries in the then British India to the appellant.

(3.) The only question which falls for consideration in this appeal is whether the Union could make a valid claim for the amount. Counsel on behalf of the appellant contended that the appellant was at the material time a resident at Indore in the then Holkar State and the Ordinance passed in the then British India would have no territorial operation to reach him.