Judgment

RAGHUBAR DAYAL, J. :- This appeal, by special leave, arises out of a petition under Art. 226 of the Constitution presented by the appellant for the issue of a writ of mandamus against the State of Madhya Bharat and its officers the Special Tax Commissioner and the Assessing Officer, Industrial Tax to refund a sum of Rs. 62,809.52 which had been illegally collected by the Industrial Tax Officer in the years 1943-48 on account of industrial tax. The petition was dismissed by the High Court on various grounds.

2. The facts leading to the petition are these. The appellant is the Managing Proprietor of Bhandari Iron and Steel Company which had its foundry at Shilnath Camp, Indore where it carried on the business of Mechanical Engineers, Iron, Brass and Malleable Iron founders and Rerollers in Steel. There was in force in the Indore State the Indore Industrial Tax Act, 1927 for the imposition of industrial tax on cotton mills. Excess profits duty was payable under Indore Excess Profits Duty Order, 1944. The company did not run any cotton mill, Still when the company was called upon to submit its returns and to deposit industrial tax whenever its balance-sheet showed profits, it di