Judgment

SEN, J.:- These two special leave petitions are directed against an order of the Orissa High Court dated March 18, 1983 dismissing the writ petitions filed by the petitioners in limine challenging the two orders of assessment passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983. The connected petitions under Art. 32 of the Constitution are by an officer of the Company challenging the two orders of assessment.

2. By one of the writ petitions, the petitioners challenged the validity of the order of assessment under the Central Sales Tax Act, 1956 for the assessment year 1980-81 passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983 under Rule 15 of the Central Sales Tax (Orissa) Rules, 1957 treating the gross turnover of Rs. 7,13,94,903.63 p. as returned by the petitioners to be their taxable turnover and the tax payable thereon at 10 per cent at Rs. 71,39,490.36 p. By the other the petitioners challenged the validity of an order of assessment under the Orissa Sales Tax Act, 1947 for the assessment year 1980-81 passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983 under sub-section (4) of Sec. 12 of -the Orissa Sales Tax Act, 1947 treating the gross turnover of Rs. 2,02,07,852.65 p. as returned by the petitioners to be their taxable turnover and the tax payable thereon at 7 per cent at Rs. 14,14,549.71 p.

3. It appears from the impugned orders of assessment that proceedings under Rule 12 (5) of the Central Sales Tax (Orissa) Rules, 1057 ("Rules" for short) and under sub-sec. (4) of Sec. 12 of the Orissa Sales Tax Act, 1947 ("Act" for short) were initiated against the petitioners for the assessment year 1980-81 in relation to assessment of tax on sales in the course of inter-State trade and commerce under the Central Sales Tax Act, 1956 and inside sales effected during the year in question under the Orissa Sales Tax, 1947. The provisions contained in Rule 12 (5) of the Rules and in sub-sec. (4) of Section 12 of the Act enjoin the affording of reasonable opportunity to the dealer for completion of assessment. The learned Sales Tax Officer observes that he gave repeated opportunities to the petitioners to get themselves ready for the assessment of tax and to produce their account books and other documents but they sought adjournments on one pretext or another. Eventually on February 16, 1983 the learned Sales Tax Officer refused to grant any further adjournment holding that the petitioners had sufficient opportunity and accordingly proceeded to best judgment under Rule 15 of the Rules and sub-section (4) of Section 12 of the Act. In the absence of any material, the learned Sales Tax Officer made an assessment under Rule 15 of the Rules treating the gross turnover of sales in the course of inter-State trade and commerce amounting to Rs. 7,13,94,903.63p. as returned by the petitioners under the Central Sales Tax Act, 1956 to be their taxable turnover and the tax payable thereon at 10 per cent at Rs. 71,39,490.36 p. After allowing an adjustment of Rupees 27,88,388.47p. paid by the petitioners along with the quarterly return, the learned Sales Tax Officer has raised a demand for payment of a sum of Rs. 43, 51, 101.89p. He disallowed their claim for deduction of Rs. 6,74,99,085.65 p. representing sales to registered dealers and departments of Government as well as of Rs. 28,24,224.42 p. claimed as deduction on account of tax collected from purchasers as the requisite declarations in Form C were not forthcoming. He also disallowed the concessional rate of tax at 4 per cent. Similarly, while making an assessment under sub-sec. (4) of Section 12 of the Orissa Sales Tax Act, 1947, he treated the gross turnover of inside sales amounting to Rupees 2,02,07,852.65p. as returned by the petitioners to be their taxable turnover and the tax payable thereon at 7 per cent at Rs. 14,14,549.71 p. After allowing an adjustment of