Allowable loss by driage is a factual assessment, and concurrent findings will not be disturbed in writ jurisdiction.

The allowable loss attributable to driage and natural causes was treated as a factual question to be fixed on the circumstances of each case. The competent authorities had consistently accepted 3% as a reasonable allowance, and no material showed that this assessment was arbitrary, illegal, or based on irrelevant considerations. A later attempt to rely on new instances not placed before the original, appellate, or revisional authorities did not justify reopening the matter, particularly where no review power existed. The writ challenge therefore failed, and the fixation of 3% loss with the consequential duty demand was upheld.

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Issues: Whether the fixation of driage at 3% and the consequent demand of duty for the balance was arbitrary, illegal, or liable to be interfered with in writ jurisdiction.

Analysis: The percentage of loss attributable to driage and other natural causes was treated as a matter of fact to be determined on the circumstances of each case. The Collector, who dealt with similar matters in the locality, fixed 3% as reasonable; the appellate and revisional authorities accepted that view. The later attempt to rely on instances not placed before the original, appellate, or revisional authorities did not justify reopening the matter, especially when no provision for review existed. No material was shown to establish that the assessment was unreasonable, illegal, or based on irrelevant considerations.

Conclusion: The fixation of 3% loss was upheld and the challenge to the duty demand failed.

Final Conclusion: The writ petitions were dismissed as the impugned determination of allowable loss involved a factual assessment not shown to be arbitrary or unlawful.

Ratio Decidendi: Where the quantum of allowable loss depends on factual evaluation by the competent authorities and their concurrent finding is not shown to be unreasonable or illegal, writ interference is not warranted.

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