The firm M/s. Lakshminarayana Rice Mill, Shamsergunj, Hyderabad, was carrying on business of rice milling and the petitioner and one Raja Reddy were partners. The firm was dissolved in the year 1959 and the sales tax authorities, with whom the firm was registered, were informed accordingly. For the year 1959-60, the firm was assessed as per order No. 1008/59/60 dated 30th March, 1962. The turnover was determined at Rs. 3,46,992.14 and the total tax was fixed at Rs. 13,879.12. By the time of the assessment an advance tax of Rs. 6,512.57 was paid by the assessee as demanded by the sales tax authorities. The petitioner aggrieved by the assessment order, filed an appeal to the appellate authority being Appeal No. 267 of 1962-63. The appellate authority by its order dated 14the September, 1962, allowed the appeal and remanded the case for fresh disposal after setting aside the assessment order. No action had been taken by the assessing authority. After a lapse of four years the first respondent issued a notice dated 6th October, 1966, asking the petitioner to produce his account books for the year 1959-60 so as to enable him to make the assessment. The demand of the assessing a