JUDGMENT

G. K. MISRA, C.J. - The facts are not in dispute. The petitioner was assessed to pay sales tax to the tune of Rs. 14,898-14 annas, Rs. 9,941-10 annas and Rs. 13,405-10 annas for the quarters ending 30th June, 1953, 31st March, 1954, and 30th June, 1954, respectively. He was directed by the competent sales tax authorities to pay the said sums into the Government treasury according to section 9-B(3) of the Orissa Sales Tax Act as it stood prior to its amendment on 20 July, 1968, by the Orissa Sales Tax (Amendment) Act, 1968 (Orissa Act 15 of 1968), as directed in the notice of demand.

The petitioner deposited the aforesaid sums in the treasury as directed. He then filed an application for refund of those amounts alleging that they were not collected as sales tax and the State was not entitled to retain the same. This application was rejected by the Sales Tax Officer. The petitioner took recourse to appeal and second appeal without any success as the question of constitutionality of section 9-B(3) and section 14-A of the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) (hereinafter to be referred to as the Act), cannot be determined by the authorities created under the Act.