Kapur, J.

1. This is a petition brought by firm Dharam Chand-Kishore Chand of New Delhi asking for an appropriate writ against the State of the Punjab and the Excise and Taxation Commissioner, Jullundur, for quashing the order passed by the latter dated the 5th December 1951 and for the issue of a writ of prohibition against the respondents not to proceed with the realization of the sales tax from the petitioners.

2. The allegations of the petitioners are that they entered into a contract for the supply of firewood to the Royal Indian Army Service Corps on the 19th of March 1949. This supply was to be made for one year from the 1st of April 1949 to the 31st of March 1950. During the period of their contract, the East Punjab Sales Tax Act was in force. The petitioners applied to the assessing authority, the Excise and Taxation Officer, Ambala, that they were not liable to. payment of sales tax but this application was refused. They then applied to the Taxation Officer to move the Excise and Taxation Commissioner under Section 18 of the Act to determine this question but he refused and they consequently made an application on the 25th August 1951. The petition was admitted by