M.A. Ansari, C.J.

1. This petition has been referred to a Division Bench, because the point raised thereby been felt to be of fair importance. It has arisen because the petitioner seeks to prohibit the respondents, who are the Member, Board of Revenue, the District Collector, Trivandrum, and the Tahstidar, Trivandrum, from taking coercive steps to realise the remaining amount of the sales-tax levied on the petitioner, even though such tax had been earlier held legal by the High Court. For deciding the point, It becomes necessary to narrate the earlier history of the litigation, with which this order should begin.

The petitioner is a dealer in tobacco and had been purchasing the commodity first from Messrs. Veerappa Rudrappa Kothiwala, Nippani, secondly from Mottibhai Vallabahai Patel and Co., Barodai and thirdly from the Imperial Tobacco Co, Coimbatore. The case is that sellers used to deliver the goods in Trivandrum under the authority of the transport permit from the Excise Department in the sellers name, and the goods ordered were by rail booked either at Trichy or at Coimbatore railway stations, the consignor and the consignee being identical. The case further is that as