SHAH, J. - In this reference we are concerned with a question about the authority of the Sales Tax Officer to grant refund of sales tax paid under an order of assessment on a certain view of the law, the law being thereafter differently interpreted by the Supreme Court.

Messrs. Purshottamdas Dwarakadas Patel, whom I will hereafter refer to as the assessees, are wholesale and retail dealers in grocery. On 28th November, 1952, the Sales Tax Officer, Patan, in the District of Mehsana assessed the assessees to sales tax for the period between 1st May, 1949, and 31st March, 1951. Under the assessment order made the assessees were liable to pay Rs. 14,185-8-0 as sales tax. The Sales Tax Officer gave credit for Rs. 13,925-11-9 which had already been paid by the assessees as tax and called upon them to pay the balance of Rs. 259-12-3. On 11th December, 1952, the balance of Rs. 259-12-3 was paid by the assessees. Against the order of assessment no appeal was preferred by the assessees. It appears that about this time there was pending an appeal [The State of Bombay v. The United Motors (India) Ltd. ([1953] 4 S.T.C. 133)] before their Lordships of the Supreme Court in which a questi