COMMERCIAL TAX OFFICER, NARSAPUR[2] , this Court held that where an order is passed by an authority under the Sales Tax law in exercise of jurisdiction vested in him under the Act, no suit can be filed; but if an order is passed under provisions which are ultravires, illegal or void, the Sales Tax authorities not having jurisdiction to determine the question of vires, a civil suit will lie. It is only in respect of such matters that suit to recover tax paid under a mistake of law can be filed; and because a suit can be filed, a writ of mandamus, in like circumstances can be issued directing refund of the money paid under mistake of law within three years from the date of declaration of the provisions to be ultra vires. It held that if no suit can be filed, a writ of mandamus also cannot be filed to recover money within the period of three years, analogous to the period fixed in Article 96 of the Limitation Act, 1908; as long as the order of assessment stands, the amount paid cannot be said to be an amount paid under mistake of law. The only remedy is to have that order set aside or quashed either by the ordinary procedure prescribed in the statute itself or by recourse to a petition under Article 226 to quash it by a writ of certiorari.
