Judgment

HEGDE, J.: - These are appeals by Certificate. The respondent has not put in his appearance. Civil Appeal No. 2277 of 1969 relates to the assessment of sales tax on the respondent for the assessment year 1957-58 and Civil Appeal No. 2278 of 1969 relates to his assessment for the assessment year 1958-59. Those assessments were made under the Madras General Sales Tax Act, 1939 read with Rules framed thereunder. The 1939 Act was replaced by the Madras General Sales Tax Act, 1959 (Madras Act 1 of 1958). The assessments in question were made after 1959 Act came into force. Before the High Court the case proceeded on the basis that in respect of both the years the assessments were reopened under Section 16 of the 1959 Act. Mr. P. Ram Reddy appearing for the Revenue contended that in regard to the assessment for the year 1958-59 there was no reopening at all. No such contention appears to have been taken before the High Court and hence it is not permissible for the appellant to take up that contention in this Court. For the purpose of these appeals we shall proceed on the basis that the assessments in respect of both the years had been reopened.

2. The assessments were reopened by