Judgment

KAPUR, J. : These are three petitions under Art. 32 of the Constitution challenging the imposition of sales tax on betel leaves by the Sales Tax Officer, Akola. The question raised in all the three petitions is the same and can conveniently be disposed of by one judgment.

2. The petitioners in the three petitions are dealers in betel leaves at Akola, now in the State of Maharashtra and at the relevant time in the State of Madhya Pradesh. The Assistant Sales Tax Officer at Akola assessed the petitioners under the provisions of the C. P. & Berar Sales Tax Act, 1947 (Act XXI of 1947), hereinafter termed the "Act" to the payment of sales tax as follows:

WRIT PETITION NO. PERIOD AMOUNT

W. P. No. 4/58 7-11-53 to 26-10-54 Rs. 1882- 9-0

& 27-10-54 to 14-11-55 Rs. 1885-13-0

W. P. No. 36/58 27-10-54 to 26-10-55 Rs. 1890- 3-0

W. P. No. 37/58 27-10-54 to 14-11-55 Rs. 3530- 4-0

The petitioners in W. P. Nos. 4 and 36 did not appeal under s. 22 of the Act but the petitioner in W. P. No. 37 did appeal under that section. As he did not deposit the amount of tax the petition was dismissed. He then filed a petition under Art. 226 in the High Court of Nagpur but that petition was withdrawn and t