1. THIS is a suit for the recovery of Rs. 13,136. 69 np. consisting of a sum of Rs. 11,096. 69 np. as and by way of refund and sum of Rs. 2,080/- being interest from 24 September 1955 till 24 November 1958. The plaintiff's case is that the plaintiff was purported to be assessed to pay sales tax to the extent of Rs. 2803-2-0, Rs. 3670-5-0 and Rs. 4623-6-0 for the assessment periods 1950-51, 1951-52 and 1952-53 respectively under the Sales Tax Registration No. DH/2383. The orders for assessment were passed by the Assistant Superintendent of Sales Tax, Dhanbad in the State of Bihar by orders dated 25th September 1954. The plaintiff states that under a bonafide mistake that it was liable to pay sales tax for the said periods and that the defendant had a right to demand and receive such taxes from the plaintiff, the plaintiff paid a sum of Rs. 10,000/ - to the defendant on account of such taxes. The payment was made by cheque, being cheque No. 041203 dated 14 December 1953 for Rs. 10,000/- drawn on the Oriental Bank of Commerce Ltd. having its office at 12, India Exchange Place, Calcutta within the jurisdiction. The plaintiff was compelled to deposit a further sum of Rs. 1096-13