Judgment

RAMASWAMI, J. :- These appeals are brought by certificate from the judgment of the High Court of Assam and Nagaland dated April 4, 1963 in Civil Rule No. 90 of 1960 and Civil Rule No. 382 of 1961, whereby the High Court dismissed the petitions under Articles 226 and 227 of the Constitution filed by the appellant.

2. Messrs. Hardeo Das Jagan Nath (hereinafter called the appellant ) is a partnership firm carrying on business at Mawkhar Shillong in the District of United Khasi and Jaintia Hills. By a notification issued under Rule 6 of the Assam Sales Tax Rules 1947, the Commissioner of Taxes, Assam fixed May 20, 1948 as the date by which the dealers of Shillong administered area had not make applications for registration under the Assam Sales Tax Act, 1947 (17 of 1947), hereinafter called the Act . By notification dated April 15, 1948, the Government of India had extended the provisions of the Act with slight modifications to the administered area in Shillong under Section 4 of the Extra Provincial Jurisdiction Act 1947. The appellant got itself registered under the Act. Upto the half yearly return periods ending September 30, 1957, the appellant was assessed to sales-tax and the tax was realised by the Sales Tax Authorities. On March 6, 1950 the Superintendent of Taxes, Shillong, respondent No. 4 raided the business premises of the appellant and seized the account books etc. The appellant filed a petition under Art. 226 of the Constitution in the High Court. By its order dated June 3, 1960, the High Court directed the Deputy Commissioner of Taxes, Assam to return the seized books and documents within three weeks of the date of the order to the appellant. As directed by the High Court, the documents were returned to the appellant but on the basis of the information received from the account books the Superintendent of Taxes issued notices dated April 4, 1950 under Section 19A of the Act for reassessment of the appellant in respect of the half yearly return periods ending on September 30, 1956, March 31, 1957 and September 30, 1957. Thereafter, ex parte reassessment was made for the return period ending September 30, 1956 by an order dated July 8, 1959 and for return periods ending March 31, 1957 and September 30, 1957 by orders dated July 24, 1959 and tax amounting to Rupees 1,22,933/- was levied for these three periods. A further sun of Rs. 47,504.70 was levied in respect of the return period ending March 31, 1958, by an ex parte assessment order dated March 23, 1959. For the other return period ending September 30, 1958, a sum of Rs. 49,427.90 was levied by an ex parte assessment order dated April 8, 1959. For these two return periods a penalty of Rs. 1,000/- in respect of each return was also levied by two separate orders dated June 27, 1959. Thus the total amount of sales-tax and penalty amounting to Rs. 2,19,865.60 in respect of the five return periods was levied. The appellant paid Rs. 20,074.68 at the time of original assessments in respect of the periods ending on September 30, 1956, March 31, 1957 and September 30, 1957.

3. The appellant thereafter filed appeals against all the seven ex parte orders before the Assistant Commissioner of Taxes, Assam. Along with the memoranda of appeals for the periods ending March 31, 1958 and September 30, 1958, two separate applications were made by the appellant alleging that it was not necessary to pay the assessed tax since the provisions of Section 30 of the Act as amended did not apply to the case and it was prayed that appeals should be admitted without payment of the assessed tax. The contention of the appellant was rejected by the Assistant Commissioner though he reduced the amount of deposit for the periods ending March 31, 1958 and September 30, 1958. The appellant moved the Commissioner of Taxes in revision, but the order of the Assistant Commissioner was affirmed by the Commissioner of Taxes though he reduced the amount further. On the application of the appellant t