( 1 ) ON a reference made by one of us (Puttaswamy, J.), this case was posted before us for disposal.

( 2 ) M/s. Sha Ghelabhai Devji and Company of Dharwad is a dealer and an assessee under the karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) ("the Act") on the file of the assistant Commissioner of Commercial Taxes (Assessment), Dharwad ("acct" ). For the period from 25th October, 1965, to 12th November, 1966, the ACCT by his rectification order made under section 25a of the Act on 1st March, 1969, held that the purchase turnover of Rs. 21,47,000 of the petitioner on cotton and groundnuts was exigible to a sum of Rs. 42,940 as purchase tax under the Act, the validity of which was challenged by him in Writ Petition No. 352 of 1975. On 30th July, 1975, Vrnkataramiah, J. (as His Lordship then was), rejected the same, which was challenged by it in Writ Appeal No. 555 of 1975. On 29th September, 1975, a division Bench of this Court admitted the said writ appeal and thereafter on 10th November, 1975, stayed the recovery on terms. On 9th June, 1978, a Division Bench of this Court dismissed the said writ appeal during which period the petitioner had the benefit o