( 1 ) THE petitioner in this case is the Managing Proprietor of Messrs. Bhandari Iron and Steel Company, Indore, engaged in the business of mechanical engineering, iron and brass foundry, and steel re-rolling. During the years 1939 to 1948 the government of the former Holkar State recovered from the Company Rs. 1,75,722-5-2 as industrial tax. The tax was levied and recovered under the Indore industrial Tax Rules, 1927. The Company's appeals against the assessment for those years were allowed by the Appellate Authority under the Rules in 1955. The assessment orders under the demand notices for each year were set aside. No direction was, however, made in any appeal with regard to the refund of the tax amount recovered from the Company. After the setting aside of the orders of assessment the petitioner made a demand on the Government for the refund of the industrial tax amount which had been recovered from the Company. A sum of Rs. 74,961-9-0 was refunded to the applicant. A further sum of Rs. 37,951-7-0 was adjusted against the petitioner's liability for excess profits duty. The balance of Rs. 62,809-5-2 out of the sum of rs. 1,75,722-5-2 recovered from the applicant rem