Judgment

KAPUR, J. : This is an appeal against the judgment and order of the High Court of Mysore in Writ Petition No. 147 of 1958 dismissing the appellant s petition under Arts. 226 and 227 of the Constitution for quashing the order of assessment for the period of assessment 1955-56 i.e. from April 1, 1955 to March 31, 1956. In this appeal because of the Validating Act (VII of 1956) the appellants did not challenge their liability for the period April 1, 1955 to September 6, 1955.

2. The facts necessary for the decision of this appeal are these: Appellant No. 1- The Cement Marketing Co. Ltd. - are the Sales Managers of the second appellant - The Associated Cement Co. Ltd-appointed under an agreement dated April 21, 1954. The High Court has described the first appellant to be the Distributors of the second appellant. The second appellant is a manufacturer of cement and at the material time it had over a dozen factories in different parts of India, none of which was in the State of Mysore. The head office of the first appellant is at Bombay and it had then a branch office at Bangalore in the State of Mysore. The first appellant was registered as a dealer under the Mysore Sales Tax Act