Ramachandra Iyer, J.-

This appeal arises from the decree of the II Assistant City Civil Judge, Madras, in O.S. No. 1722 of 1956 dismissing the suit instituted by the appellant for recovery of a sum of Rs. 17,252-7-0 under the following circumstances.

The appellant is the proprietor of a picture house in Madras known as “Chitra Talkies”. Under the provisions of the Madras Entertainments Tax Act the appellant paid certain sums by way of entertainment tax in respect of the five annas tickets sold by him between the period 15th August, 1949 to 18th October, 1953. The amount paid was at the rate of one anna per five annas ticket. The appellant later on discovered as a result of a communication received from the Assistant Commercial Tax Officer that the tax due on a ticket of the gross value of five annas was only nine pies, and not one anna, and alleging that he had paid a sum of Rs. 17,252-7-0 by way of excess tax under a mistake of law, filed the suit for recovery of that sum from the Government.

The suit was contested substantially on three grounds, (1) that the payment made to the Government was not the money of the appellant but what was collected by the appellant on its behalf, (2)

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