( 1 ) THESE appeals are filed by the State against the acquittal of the respondent and involve the construction of Section 15 (b) of the Madras General Sales Tax Act of 1939. The respondent who is a master weaver of Kosagi (Kurnool District) was assessed to sales-tax for the years 1949-50 and 1950-51. The assessments were confirmed by the Sale-tax Appellate Tribunal on appeal. The respondent paid only a portion of the tax and defaulted in payment of the balance. This led the assessing authority to prosecute him before the S. D. M. Adoni. By way of defence, the respondent pleaded that assessment made by the Deputy Commercial Tax Officer was not correct. The S. D. M. upheld the objections of the respondent and acquitted him Originally this came on for hearing before a simple Judge who referred it to a Bench having regard to the importance of the matter and the Bench in its turn has placed it before the Full Bench for the same reason.

( 2 ) THE questions that are referred to the Pall Bench are: (1) Whether, in a prosecution under Section 15 (b) of the Madras General Sales Tax Act, it is open to question the validity of the assessment made under the Act? (2) Whether.