Mandamus for delayed classification and refund claims where the statutory authority must first decide mixed questions of fact and law.

A writ of mandamus may issue to compel a statutory authority to perform its duty where a revised classification list and related refund claim remain pending despite an appellate direction requiring consideration. The court declined to determine the underlying excisability dispute over poster paper itself, noting that the matter involved mixed questions of fact and law and should first be examined by the competent authority. Finding delay in compliance with the appellate mandate, it held that expeditious disposal by the authority was warranted and directed prompt consideration of the revised classification list and refund claim.

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Issues: Whether a writ of mandamus should issue directing the statutory authority to decide the revised classification list and the refund claim.

Analysis: The petition raised a dispute about excise liability on poster paper and the consequential right to have the revised classification list approved and duty refunded. The Court declined to decide the substantive excisability question itself and held that the dispute should first be examined by the competent statutory authority, particularly as the issues involved questions of fact and law and the appellate authority had already directed consideration of the matter. The Court found sufficient delay in compliance with the appellate direction and considered it appropriate to compel performance of the statutory duty by mandamus.

Conclusion: The writ of mandamus was warranted and the petitioner succeeded in obtaining a direction for expeditious disposal of the revised classification list and refund claim.

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