JUDGMENT

The judgment of the Court was delivered by

RAMASWAMI, J.-This appeal is brought, by certificate, from the Judgment of the Punjab High Court dated November 6, 1963, dismissing the Letters Patent Appeal No. 319 of 1963, against the order of Harbans Singh, J., dated August 1, 1963, allowing the writ petition of the respondents being Civil Writ No. 725 of 1961 dated June 6, 1961.

The respondent-firm is a registered dealer under the Punjab Sales Tax Act and has been dealing in gur, shakkar and sugar.

On March 16, 1959, there was a notice issued in Form S.T. XIV in respect of the assessment to sales tax for the year 1957-58. The service of the notice was effected on January 2, 1960, and the respondent was required to appear before the Assessing Authority on January 11, 1960. The respondent did not appear on that date and the case was adjourned. Thereafter, the respondent was requested to appear before the Assessing Authority on March 18, 1961, but he failed to appear on that date also due to the illness of his son. Further adjournments were granted and ultimately the respondent was given a final opportunity for appearance on June 10, 1961, with account books for the years 1957-58, 1