RAMACHANDRA RAO, J.

( 1 ) THIS batch of writ petitions is heard together and disposed of by a common judgment, as the major points that arise for consideration are common.

( 2 ) W. P. No. 4255 of 1982 : The petitioner herein is a registered dealer under the Andhra Pradesh General Sales Tax Act carrying on business in paddy and rice at Nellore. For the years 1979-80 and 1980-81 the petitioner filed returns of his turnovers before the 1st respondent, the Commercial Tax Officer No. I, Nellore, and the same were accepted with slight modifications. For the assessment year 1981-82, he filed monthly returns before the said officer and the assessment was not yet made by him.

( 3 ) WHILE so, on 24/03/1982, the 2nd respondent, Commercial Tax Officer No. II (Intelligence), Office of the Commissioner of Commercial Taxes, Hyderabad, inspected the business premises of the petitioner at Nellore and seized the stock in the mill premises of the petitioner and got the same scaled, and recorded his statement. Further, the petitioner was called upon to pay a sum of Rs. 20,577 towards tax for the year 1980-81 and another sum of Rs. 52,158 towards tax for the year 1981-82. The petitioner alleges that th

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