(1.) 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.) RAHAMATULLAH , who stored the tobacco in his warehouse obtained a license from the Department for storing and he executed a security bond along with one Sundaram Pillai as surety to abide by the Excise Rules and for the payment of the amount due to the Government by way of duty, etc. The tobacco stored in such licensed godowns known as bonded warehouses can be removed only with the permission of the Excise Department on payment of duty payable on the goods. They could also be removed on permission from one bonded warehouse to another.