1. - This is a plaintiff's second appeal in a civil suit for the recovery of refund amount of Rs. 1752.75p. which was decreed in favour of the plaintiff-appellant by the trial court but was dismissed by the first appellate court.

2. The plaintiff is a partnership firm having its head office at Bikaner and dealing in General Merchandise in Johan Hazer. Jaipur. The plaintiff is the assessee of the sales-tax, and the assessment for the year 1955-56 was made by the Commercial Taxes Officer. Jaipur on 17th September, 1956 and it was ordered that a sum of Rs. 1752.75p. should be refunded to the plaintiff-firm. 7 he refund was not made and a revision application was tiled before the defendant No. 2 Commissioner. Commercial Taxation Rajasthan, who reversed the order of the defendant No. 3 Commercial Taxation Officer, Jaipur Nagar Mandal 'A' Jalebi Chowk. Jaipur. on 21st July, 1960. This order of the Commissioner was set aside in the writ petition filed before this court at Jodhpur. on 13th February. 1962.

3. The plaintiff filed an application on 29th May 1963 for the said refund amount and second application on 3rd August, 1964 but, no refund was made.

4. The plaintiff then had to fi