Judgment

KHANNA, J. :- These two appeals by special leave are against the common judgment of the Mysore High Court whereby the High Court in two petitions under Art. 226 of the Constitution of India quashed two orders made by the Deputy Commissioner of Commercial Taxes appellant under Section 21 of the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Act).

2. The respondent is an excise contractor. He was assessed under the Act for the assessment years 1959-60 and 1960-61 as per orders dated March 21, 1963 made by the Commercial Tax Officer Raichur. Under those orders the taxable turnover of the respondent for the two years in question was determined after deducting the shop rent and the trees tax. For the assessment year 1959-60, a sum of Rs. 2,10,542 was deducted and the net taxable turnover was determined to be Rs. 25,989. For the year 1960-61 a sum of Rs. 3,99,350 was deducted and the net taxable turnover was determined to be Rs. 26,657.

3. The Commercial Tax Officer initiated proceedings under Section 12-A of the Act in respect of the aforesaid years because he was of the view that some items of turnover had escaped assessment. As per orders dated June 8, 1966 he made a