Judgment

SARKAR, J. : The appellant had been assessed to sales tax for the year 1957-58 under the Madhya Bharat Sales Tax Act 1950. This Act was repealed on April 1, 1659 by the Madhya Pradesh General Sales Tax Act, 1958. On December 31, 1960, a notice was issued to the appellant by an Assistant Commissioner of Sales Tax under the 1958 Act wherein it was stated, "I am satisfied that your sale during the period from 1-4-1957 to 31-3-1958 has escaped assessment and thereby rendered yourself liable to be reassessed under S. 19(1) of the Act". Pursuant to this notice fresh assessment proceedings were started by the Assistant Commissioner in respect of the sales in the year 1957-58 and on March 31, 1961, he made an order imposing an additional tax on the appellant of Rs. 3l,250/- for that year and a penalty of Rs. 15,000/-. The appellant moved the High Court of Madhya Pradesh for a writ of certiorari to quash the order but was unsuccessful. It has now appealed to this Court against the judgment of the High Court.

2. We will first set out the material portion of S. 19(l) of the Act of 1958 under which the assessment was made :

"Whether an assessment has been made under this Act and the Comm