ANANTANARAYANANA AYYAR, J.

( 1 ) THE petitioner is a registered dealer in cloth. He feels aggrieved with the order passed by the Sales-Tax Appellate Tribunal, Andhra pradesh, dated 23rd December, 1957 in T. A. No. 479 of 1957. The petitioner has filed this petition raising the following questions of law for decision by this Court :-" (1 ). Whether in the circumstances of the case, the assessment to the best judgment is bad in that no material is disclosed to the assessee and no effective opportunity of hearing was given to him. (2) Whether in the circumstances of the case, the assessment, being arbitrary and a pure conjecture and based on no material on record, is bad and liable to be set aside. "the relevant facts of the case are as follows :- for the assessment year 1955-56 the assessing officer fixed a provisional assessment of rs. 6,600. The petitioner accordingly paid that sum. He failed to submit the annual return in Form A for final assessment of that year 1955-56. The Sales Tax Officer repeatedly called on the petitioner to produce his accounts or appear before him and posted the case to various different dates 19th December, 1956, 5th January, 1957 and 15th February, 1957

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