BASI REDDY, AG. C.J.

These tax revision cases and writ petitions have been filed by one Mohanlal, a quondam partner of the firm of M/s. B. Kishanlal Oil Mills, Hyderabad. The petitioner in all these matters is shown as M/s. B. Kishanlal Oil Mills, Hyderabad, by its partner Mohanlal. All these matters arise out of assessments under the Sales Tax Act for the assessment years 1953-54 and 1954-55. By a demand notice dated December 26, 1995, which was served on Mohanlal on January 31, 1966, he was required to pay a sum of Rs. 52,854.88 in respect of assessment No. 5/1953-54 and a sum of Rs. 38,399.62 in respect of assessment No. 5/1954-55, being the arrears of tax still due and unpaid by the firm of M/s. B. Kishanlal Oil Mills.

We will first deal with the tax revision cases. The assessment of the dealer, which was the firm of M/s. B. Kishanlal Oil Mills, for the years 1953-54 and 1954-55 was originally made on October 28, 1959. The assessment orders and demand notices were served on November 5, 1959, and November 6, 1959, respectively on Kishanlal, one of the partners who was apparently in management of the firm's business. The dealer preferred appeals against the assessments f