( 1 ) THIS first appeal has been filed by the plaintiff against the dismissal of his suit by the Additional District Judge, Satna, on 29-7-1957.

( 2 ) THE appellant, who was a dealer in Satna, was liable to be assessed to sales tax in accordance with the provisions of the C. P. and Berar Sales Tax Act, 1947, as applied to Vindhya Pradesh. According to the rules framed for payment of sales tax, it was necessary for him to file a return of his turnover during every quarter along with a deposit of the tax payable on the amount of turnover so disclosed. Accordingly, for the last two quarters of the year 1950 he made the necessary deposit. Assessment for these periods was made on 27-9-1951 and 28-9-1951 (Ex. P-3 and Ex. P-4) and the appellant was found entitled to a refund of Rs. 209-11-0 and Rs. 290-4-0 respectively for the two quarters. In spite of applications being filed for refund of the amount, the appellant was not paid back the amounts. For the first quarter of the year 1951, he again made a similar deposit and according to the assessment order passed on 8-5-1953 he was ordered to pay Rs. 1335/ -. He filed an appeal against the assessment order depositing the ext