Judgment

RAMASWAMI,, J.

( 1 ) THIS appeal is brought, by special leave, from the judgment of the Madhya Pradesh High court dated 31/03/1964, in Miscellaneous Petition No. 37 of 1963 whereby the High court quashed the notice dated 16/03/1963, and the proceedings for assessment to sales tax initiated by the respondent for the year 1955-56.

( 2 ) THE respondent is a partnership firm which has been carrying on the business of a draper at Indore. The firm was registered as a "dealer" under the Madhya Bharat Sales Tax Act, 1950, hereinafter referred to as "the Act". For the year 1955-56 the respondent failed to submit its return whereupon the Sales Tax Officer, Indore, made an order under section 8 (l) (b) of the Act and after determining the turnover of the respondent for the said period to the best of his judgment, made an assessment of the respondent to sales tax on the basis thereof. The respondent took the matter in revision to the Commissioner of Sales Tax, Madhya Pradesh. By his order dated 12/10/1958, the Commissioner of Sales Tax held that the assessment order dated 13/08/1956, passed by the Sales Tax Officer should be set aside since the respondent was not afforded an opportunity