Y. V. ANJANEYULU, J.

( 1 ) THESE three writ petitions filed by the same petitioner, M/s. Balaji Boiled Rice Mill, Sudimalla, Khammam District, raise common questions. It will, therefore, be convenient to dispose of the writ petitions together.

( 2 ) WRIT Petition No. 2716 of 1983 relates to the sales tax assessment year 1979-80 and the prayer in the writ petition is that a writ of prohibition be issued to the Commercial Tax Officer, Khammam, respondent No. 1 herein, from reopening the assessment and making a fresh assessment for the year 1979-80 pursuant to the alleged direction issued by the Deputy Commissioner, Commercial Taxes, Warangal, respondent No. 2 herein.

( 3 ) WRIT Petition No. 2718 of 1983 also relates to the sales tax assessment year 1980-81 and the prayer is identical to the one in W. P. No. 2716 of 1983.

( 4 ) WRIT Petition No. 5174 of 1983 relates to the sales tax assessment year 1981-82 and the prayer is to quash the assessment order dated 31/05/1983 passed by the Commercial Tax Officer, Khammam, respondent No. 1 herein.

( 5 ) THE petitioner is a partnership firm carrying on business in running a boiled rice mill. The rice mill is situate at Sudimalla in a schedule

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