HARI LAL AGRAWAL, J.

1. The present writ application has been filed for a writ of mandamus to the respondents to refund a sum of Rs. 1,10,125/- deposited by the petitioner company as profession tax under the provisions of the Bihar Taxation on Trades, Professions, Callings and Employment Ordinance, 1973 (Ordinance No. 120 of 1973).

2. The main ground which has been urged on behalf of the petitioner is that before the liability could be assessed the Ordinance itself had expired and, therefore, the amount deposited by the petitioner in advance became refundable.

3. The relevant facts, briefly stated, are as follows : In the State of Bihar municipalities, municipal corporations and similar local bodies were empowered under the State laws to levy tax on trades, professions, callings and employments within their own spheres, but this taxation measure was not working well. The State Government with an intention to raise an additional resource, decided to take over the administration of profession tax and to extend its application to the whole of the State of Bihar. Accordingly the said Ordinance No. 120 of 1973, was promulgated with effect from 1-10-1973 and its administration wa