JUDGMENT

Bharucha, J.-The respondents have been served but have not appeared.

2. The judgment and order under appeal was passed by a Division Bench of the High Court of Gujarat. It dismissed a writ petition filed by the appellant.

3. The appellant carries on the business of manufacture and sale of ball and roller bearings at Vadodara in Gujarat. It is registered as a dealer under the Central Sales Tax Act, 1956, and the Gujarat Sales Tax Act, 1969. The writ petition was filed to quash the order of the Deputy Commissioner of Sales Tax dated 31st August, 1987, passed under Section 42(1) of the Gujarat Sales Tax Act and Rule 37-A of the rules thereunder staying until 31st August, 1988, the appellant s assessment for the period at September, 1976, to 31st August, 1984, and to restrain the Sales Tax Officer from making any assessment and penalty orders for the said period and for consequential reliefs.

4. The order of the Deputy Commissioner dated 31st August, 1987, so far as is relevant stated :

"Since some more time will be taken and the assessment proceedings are not likely to be completed within the prescribed time, and the assessment for the period 1.9.1976 to 31.3.1984 for the paid ass