RAMESHWAR Vs. U. P. GOVERNMENT, LUCKNOW

JUDGEMENT

(1.) THIS is a plaintiffs appeal, arising out of a suit for refund of Rs. 2,500 from the State Government.

(2.) THE facts of the case, briefly stated, are these. On 30-7-1947 the Excise Commissioner of U.P. granted a permit to the plaintiff-appellant for export of 2,500 maunds of molasses outside U.P. on pre-payment of Re. 1 per maund as licence fee. It appears that by Cl. (4) of the Molasses Control Order. 1944 the U.P. Government had controlled the export of molasses by rail, river or road outside the United Provinces on such terms and conditions as may be prescribed by the Excise Commissioner, United Provinces. The aforesaid licence was granted to the plaintiff by the Excise Commissioner in exercise of the powers conferred on him under Cl. (4) of the Molasses Control Order, 1944 (hereinafter referred to as the Order). The aforesaid Order was made by the U.P. Government in exercise of powers conferred under R. 81(2)(a) of the Defence of India Rules, which, inter alia, empowered the State Government to make an order providing for regulating the production, movement and transport of articles or things of any description whatsoever, Cl. (f) of R. 81(2) authorised the making of provision for grant or issue of permits.

(3.) THE trial Court dismissed the suit on the finding that the Excise Commissioner, U.P. was justified to charge the licence fee from the plaintiff in exercise of the power conferred on him under the Molasses Control Order and that the payment of fee was not subject to the condition that the U.P. Government would provide facilities for the export of the goods.