TMI Blog1959 (4) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... rayed for a writ or of in the nature of Prohibition commanding the respondents not to continue or implement the said attachment mentioned in the petition. The facts of the case is as follows :— 1.The petitioner is a public limited company incorporated in India and carries on business inter alia, at 71, Jamunalal Bajaj Street, Calcutta. The respondent No. 3 was also an assisting Company within the meaning of the Companies Act, 1956 and used to produce cotton fabrics and cotton piece goods. The respondent No. 3 had a factory and cotton mills at Rishra, Hooghly in the State of West Bengal as the respondent No. 3 was a constitutent of the petitioner and borrowed from time to time, in a cash Credit Account from the petitioner various sums ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as hosiery yarn and foreign cotton are not liable to be assessed for excise duty. It is also admitted before me that the excise duty in respect of these goods over which the attachment has been made have been duty paid and no part of the excise duty in respect of these goods are outstanding or remains payable. The attachment has been made on these goods in order to recover outstanding excise duties payable in respect of other goods manufactured by the respondent No. 3, on account of a mistake in calculation as to the stock of the cotton fabrics in the factory or in the Mill of the respondent No. 3. On account of the said mistake or miscalculation a sum of Rs. 1,76,372.87 paise were short levied on the said goods. The said sum remained paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n resides, or conducts his business and the said Collector on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue." Section 11 lays down three different manners for the recovery of the dues of the Government on account of excise duty, to Writ : (1) Deduction out of the money due by the Government to the person who is liable to pay this duty; (2) by attachment or sale of the excisable goods belonging to such person that is the person who is liable to pay the duty; (3) By way of certificate proceedings through the Collector of the District in which the person is liable to pay the duty, desist or conduct his business from whom the Collector would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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