ORDER

1. This appeal is preferred against the judgment of the Bombay High Court allowing a writ petition by its order dated 23-6-1975/24-6-1975.

2. The respondent-Mills was a dealer registered under the Bombay Sales Tax Act. In respect of certain sales effected by it, it was found liable to pay sales tax under the said Act as determined by the assessment order dated 18-5-1954. The respondent did not question the order of assessment by way of an appeal but instituted a suit on 20-12-1955 being OS No. 402 of 1956 on the original side of the Bombay High Court claiming refund of a sum of Rs 65,187 on the basis that the said amount was paid by him under a mistake of law. The respondent relied upon the decision of this Court in Bengal Immunity Co. Ltd. v.. State of Bihar, as furnishing the cause of action for the suit, since it is from the said decision that it claimed to have discovered the mistake in paying the said tax. The suit was dismissed on 11-8-1960 as not maintainable in view of the bar contained in Section 20 of the Bombay Act. An appeal was preferred by the respondent to the Division Bench was dismissed. The matter ultimately came to this Court. This Court affirmed the judgmen