( 1 ) (W. P. No. 971 of 1962)This is an application under Article 226 of the Constitution of India for the issue of a writ in the nature of mandamus directing the Deputy Commercial Tax Officer, Guntakal, to deliver back the goods, seized by him from lorry No. A. P. A. 1599 on 13th September, 1962, under the following circumstances. The petitioner grows sugarcane and converts the same into jaggery and sells it through commission agents. On one occasion, the petitioner entrusted 120 bags of jaggery out of which 115 belonged to him and 5 to a relation of his for the purpose of sale. The said bags of jaggery were sought to be transported to Kurnool under a way bill covering only 115 bags as belonging to the petitioner. During, transit the lorry was checked and as some of the goods were not covered by the way bill, the Deputy Commercial Tax Officer, Guntakal, seized the entire stocks of 120 bags. On receipt of information, the petitioner filed his objections and in spite of repeated requests pointing out the urgency for the disposal of the goods,, the petitioner did not get any reply from the authority, but came to know that his commission agent at Kodikonda received a