( 1 ) THE petitioner, T. Nanjappa and Sons, is a firm of partners carrying on business of general merchants at Krishnarajpet, Mandya District. They are assessed to sales tax as dealers. In the course of an inspection of their business premises, the Assistant Commissioner of Commercial Taxes, Mysore Division, discovered several irregularities which in his opinion amounted to offences punishable under section 29 of the Mysore Sales Tax Act, 1957. Thereupon, he issued notice to them dated 4th April, 1966, expressing his opinion as stated above and giving them all opportunity to compound the offences departmentally by paying Rs. 500 in respect of each of the offences and calling upon them to appear before him for the said purpose on 19th April, 1966. On that date, two partners, namely, t. Nanjappa and H. N. Janardhana, were present and after hearing them and discussing the matter with them, he made the following record in his order of that date :-

"sri T. Nanjappa was present in person along with his son Sri H. N. Janardhana, another partner of the firm in response to a notice issued on 4th April, 1966, and filed the said reply. He accepted the facts and offences mentioned in our show

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