( 1 ) NOTICE regarding Rule was issued and on appearance, by consent these petitions were finally heard. The petitioner is a manufacturer and dealer in cement and is an assessee under the Karnataka sales Tax Act, 1957 (hereinafter referred to as "the Act" ). These petitions relate to assessment years 1980-81, 1981-82, 1982-83, 1983-84 and 1984-85 and involve a common question of law. The petitioner has filed these writ petitions challenging the five orders of rectification made under section 25a adding packing regarding cement to the taxable turnover. The petitioner contends that the assessment orders do not suffer from any mistake apparent from the record and consequently the orders of rectification are without jurisdiction and without authority of law.

( 2 ) THE petitioner was initially assessed to tax in regard to the said five years by orders dared May 27, 1988, May 27, 1988, May 28, 1988, July 20, 1988 and July 20, 1988. On appeal by the petitioner, the appellate authority set aside the said orders by order by order dated January 12, 1989 and remanded the matters for fresh assessment. On such remand, the petitioner filed revised returns and the assessing authority passed fres

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