RANGANADHAM CHETTY, J. :-

On 22-11-1956 the High Court called from the Sales Tax Appellate Tribunal findings on the following points:

1. Whether, as a matter of fact, the petitioner placed before the Tribunal, the judgment of the Criminal Court and argued on the basis of it?

2. Whether the finding of the District Magistrate in C. C. No. 73 of 1955 is binding on the Tribunal, and if so, what is the effect of that finding on the assessment?

The Tribunal has submitted that no certified copy of the judgment of the Criminal Court was filed before them, that only a private copy of the judgment was sent by post with a covering memo praying for interim stay until the disposal of the appeal and that not even a petition was filed to admit the judgment in evidence at the hearing of the appeal. In the circumstances, says the Tribunal, it cannot be said that the judgment was formally brought to their notice or that arguments were addressed regarding the effect of the judgment on the assessment proceedings.

2. It is contended before us, on behalf of the assessee, that even at the hearing of the appeal arguments were addressed to the Tribunal. Evidently the Tribunal declined to consider the p