JAGANMOHAN REDDY, J. : -

These are three plaintiffs first appeals being A. S. No. 481 of 1951 in O. S. No. 28 of 1949, A. S. No 295 of 1952 in O. S. No 34 of 1950 and A. S. No. 296 of 1952 in O. S. No. 100 of 1949, against the judgment and decree of the Subordinate Judge, Kurnool dated 22nd February, 1951 in the aforesaid three suits which were tried together by common consent. In O. S. No. 28 of 1949 the plaintiff is Chunilal Lakshmichan Shaha, partner of C L. Shah and Co., purporting to file the suit on behalf of the dissolved firm and in O. S. No. 100 of 1949 and 34 of 1950 and M/s. Kanti Brothers are the plaintiff. All these suits were brought against the State of Madras in respect of the sales tax assessments. It was alleged in O. S. No. 28 of 1949 that a sum of Rs. 16,000/- were collected from the firm by coercion for the year 1945-46 and with respect to O. S. Nos. 100 of 1949 and 34 of 1950 for years 1947-48 and 1946-47, Rs. 37,632-2-9 and Rs. 3,402/- were imposed respectively upon the plaintiffs and while in the former case steps were being taken by the defendant-respondent for the collection of the amount by coercive process, in the latter it was stated that the p