Judgment

RAMASWAMI,, J.

( 1 ) ). THIS appeal is brought, by special leave, from the judgment of the High court of Madhya Pradesh dated 1/10/1964, in Miscellaneous Petition No. 107 of 1963 quashing three assessment orders dated 31/05/1956, May 6 6/05/1957 and 9/08/1957, by grant of a writ under Article 226 of the Constitution.

( 2 ) ). IN or about 1947, the respondent entered into a partnership with one Chandratan Sadani and one Laiji Ghelabhai to carry on the business of manufacturing and selling utensils and brass-ware in the name and style of Bharat Metal Industries, Raipur, hereinafter referred to as "the said firm". The said firm was duly registered as a dealer under the central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as the "act" ). In May, 1954, the Sales Tax Officer, Raipur, started proceedings for assessment of the said firm for the years 1949-50, 1950-51 and 1951-52. However, discovering that he had no jurisdiction to assess the said firm, he transferred the cases to the Assistant Commissioner of Sales Tax who made the orders of assessment dated 31/05/1956, May 6 6/05/1957 and 9/08/1957. Since the said firm did not pay the taxes, the revenue recovery