Judgment

KAPUR, J.: These petitions under Art. 32 are directed against the orders made by the Assistant Sales Tax Officer, Jodhpur, calling upon the petitioners in the two petitions to produce their accounts for the years 1955-56, 1956-57 and 1957-58 for the purpose of assessment to sales tax under S. 10 of the Rajasthan Sales Tax Act 1954 (Act XXIX of 1954), hereinafter referred to as the "Act " The petitioner in W. P. No. 10 / 59 Ram Bux Chaturbhuj and some other Pan (betel leaves) sellers filed a petition in the High Court of Rajasthan challenging the notice sent to them but that petitions was dismissed by the High Court. They obtained a certificate for appealing to this Court and also obtained special leave to appeal to this Court but subsequently withheld the appeal and filed the present, petitioner in W. P. No. 10/59. But the petitioner in W.P.No. 11/59 states that he did not file any such petition. It is not necessary in this case to decide as to the effect of the judgment of the High Court because in our opinion these petitions are without any substance.

2. The main contention of the petitioners is that betel leaves are vegetables and are therefore exempt from taxation under