Judgement

SUBBA RAO, J.: This appeal, by special leave, raises the scope of the jurisdiction of the Commissioner of Sales Tax under R 83 of the Orissa Sales Tax Rules, 1947.

2. The facts may be briefly stated. The appellant is a private limited company carrying on business mainly as building contractors in the State of Orissa. He was a registered dealer under the provisions of the Orissa Sales Tax Act, 1947, hereinafter called the Act. He was assessed to sales tax under Ss. 12, sub-section (4) of the Act in respect of all quarters ending on and in between June 30, 1949 to March 31, 1954. He was also assessed to sales tax under S. 12. sub-section (8) of the Act in respect of all quarters ending on and between the dates September 30, 1949 to March 31, 1950. Towards the said assessments between December 6, 1950 to June 1954, he paid by way of sales tax sums amounting to Rs. 52,220-14-0. On August 27, 1954 on the basis of the decision of the SC in the case of State of Madras v. Gannon Dunkerley & Co., (Madras) Ltd., 1959 SCR 379 the appellant filed a petition in the High Court of Orissa under Art. 226 of the Constitution of India for a writ of certiorari to quash the said assessments. On