Dua, J.

1. This is a petition under Article 226 of the Constitution filed by Chaman Lal and Brothers (Private), Limited, Coal Merchants, of Jullundur, praying for writ of certiorari, mandamus or any other appropriate writ, direction or order calling for the records of the petitioners assessment case for the year 1953-54, and quashing the order of the Financial Commissioner, Revenue, dated 5th February, 1960, as also the orders of the Excise and Taxation Commissioner, the Deputy Excise and Taxation Commissioner, and of the Assessing Authority; it is further prayed that the respondents be directed to refund the amount of sales tax paid by the petitioner.

2. The allegations as contained in the petition are that the petitioner is a private company registered under the Indian Companies Act with its registered office at Delhi and a branch office at Jullundur. Shri Chaman Lal is the managing director thereof. The petitioner is alleged to be carrying on the business of coal agents at Delhi and in the Punjab, the business consisting of their acting as agents for the depot-holders and other consumers who are given permits for the purchase of coal. The petitioner-company obtains a le