(1) THIS appeal by spcial leave is fromthe judgment and order dated 17/09/1975 ofthe High court of Orissa holding that motor vehicles tax was payable in respect of vehicles in transit throughthe State of Orissa. Aggrieved therebythe appellant has corne in appeal to this court by spcial leave. In view ofthe dcision of this court inthe case of State ofMysore v. T.V. Sundaram lyengar & Sons (P) Ltd.\the appeal has to be allowed andthe judgment and order ofthe High court cannot be sustained and are, therefore, set aside. (2) ONE additional point, however, was urged before us in this case by Mr. G.L. Sanglii, counsel forthe respondents that asthe appellant has collected thse taxes there should not be any order of refund because that will entail undue enrichment. Pursuant to this we directedthe appellant as well asthe respondents to file affidavits in this court. Affidavits hve been filed by one Mr. Padmanabha Panda affirmed on 4/01/1988 on behaif of respondents as well as one by Shri K.A. Nair affirmed in January 1988 on behaif ofthe appellant company. We are satisfied on those affidavits that no tax in this case has really been collected bythe Company. In that view ofthe fact, no question of undue enrichment anses in this case. Inthe premisesthe appeal is allowed.the appellant wiU be entitled to costs of this case.