Judgment

RAMASWAMI, J.: This appeal is brought by special leave, from the judgment of the Rajasthan High Court dated April 3, 1965 in Civil Writ Petition No. 401 of 1963.

2. The respondent the Mewar Sugar Mills Ltd., (hereinafter referred to as the Company ) did not file any quarterly return of its sales for the assessment years 1955-56 and 1956-57 as required by the Rajasthan Sales Tax Act (Act No. XXIX of 1954), hereinafter referred to as the Act . Appellant No. 2, the Sales Tax Officer, Udaipur treated this default as a default of the respondent company under sub-sections (1) and (2) of Sec. 7 of the Act and, after giving notice to the Company, imposed penalty under Cls. (b) and (c) of sub-section (1) of Section 16 of the Act. By his orders dated December 19, 1956 and January 25, 1957, the Sales Tax Officer impose a penalty of Rs. 5,000 in respect of the assessment year 1955-56 and a penalty of Rs. 10,000 in respect of the assessment year 1956-57. Thereafter, on October 23, 1968 the Company moved the Rajasthan High Court for the grant of a writ under Article 226 of the Constitution to quash the two orders of the Sales Tax Officer dated December 19, 1956 and January 25, 1967. Th