SHARFUDDING AHMED, J.

( 1 ) THE appellant instituted a suit against the Government of Andhra Pradesh, through the Chief Secretary (O. S. 88/1/56) before the III Additional Judge, city Civil Court, Secunderabad for the recovery of certain amounts from the sales tax Department. It was stated that the plaintiff was a registered partnership firm carrying on business in the manufacture and sale of agricultural implements. For the 1950-51, the Sales Tax Officer (C) Circle, Secunderabad had wrongfully levied a tax of Rs. 2344/-and for the subsequent year a sum of Rs. 5208/ -. "the assessments were exparte and though the appellant preferred an appeal before the Appellate Commissioner, it was dismissed without going into the merits of the case. A revision was filed and even there the appellant was unsuccesa- ful. Later, he filed a writ petition under Art. 226 of the Constitution ; but the High court without going into the merits of the case, dismissed the writ petition mainly on the ground that tha plaintiff-appellant bad an alterna- tive remedy by way of a regular suit. Later on, application for leave to appeal to Supreme Court was dismissed and a Special Leave Petition filed before tbt sup

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