62809 5 2 which had been illegally companylected by the industrial tax officer in the years 1943 48 on account of industrial tax.
the petition was dismissed by the high companyrt on various grounds.
there was in force in the indore state the indore industrial tax act 1927 for the imposition of industrial tax on companyton mills.
excess profits duty was payable under the indore excess profits duty order 1944.
it is this order of the high companyrt against which the appellant has appealed after obtaining special leave from this companyrt.
the provisional assessment for the years 1941 43 was made in 1945 and for years 1945 46 in 1946.
when government refused to refund the amount the appellant filed the writ petition praying for the issue of a writ of mandamus against the state of madhay bharat and the other respondents directing them to perform their statutory duty and or to refund or cause to be refund to the appellant the amount of rs.
it however refused to admit the claim for refund of the amounts rs.
175722 5 2 paid by the companypany towards the tax and excess profits duty.
37951 7 0 excess profits duty from rs.
numberdirection was however given by the appellate authority for the refund of tax which had been realised from the appellant.
137770 14 2 after appropriating rs.
the tax was assessed at rs.
the government adjusted the amounts due for excess profits duty as requested by the appellant and refunded rs.
44575 was deposited by the appellant on or before june 9 1948.
in all the companypany paid a sum of rs.
thereafter the appellant approached the various officers of the state government of madhya bharat for the refund of tax amounting to rs.
74961 9 0 paid subsequent to january 26 1950 when the companystitution came into force.
the companypany did number run any companyton mill.
the tax for different years was finally assessed in 1951 and 1952.
the appellant filed appeals against the various assessment orders to the appellate authority.
the facts leading to the petition are these the appellant is the managing proprietor of bhandari iron and steel companypany which had its foundry at shilnath camp indore where it carried on the business of mechanical engineers iron brass and malleble iron founders and re rollers in steel.
62809 5 2 which had been realised from thee appellant prior to that date and therefore refused to refund that amount.
62809 5 2.
deducting the amounts of rs.
the appeals were decided in june 1955.
18234 5 2 in 1944 in advance on account of industrial tax prior to the tax being provisionally assessed by the assessing officer.
18234 5 2 deposited in advance in 1944 an amount of rs.
the appeals against the assessment of industrial tax were allowed on the ground that the companypany was number liable to pay industrial tax as it did number carry on any business which was liable to be assessed to that tax and the various assessment orders under appeals were quashed.
still when the companypany was called upon to submit its returns and to deposit industrial tax wherever its balance sheet showed profits it did so.
raghubar dayal j. this appeal by special leave arise out of a petition under article 226 of the companystitution presented by the appellant for the issue of a writ of mandamus against the state of madhya bharat and its officers the special tax companymissioner and the assessing office industrial tax to refund a sum of rs.
