( 1 ) THE Additional Assistant Commercial Tax Officer, Mangalore, commenced proceedings against the petitioner who is the proprietor of a business concern which engages in retreading tyres, for the imposition of penalty under section 10-A of the Central Sales Tax Act on the allegation that he had committed offences under clauses (b) and (d) of section 10 of that Act.

( 2 ) BY an order in which he did not record findings in support of his conclusion, he directed the petitioner to pay a penalty of Rs. 4,628. 50 in respect of the assessment year 1961-62 and a sum of Rs. 5,649. 89 in respect of the year 1962-63.

( 3 ) THERE were two unsuccessful appeals preferred by the petitioner to the Assistant commissioner, and in the further appeals preferred to the Sales Tax Appellate Tribunal the limited relief which he secured was a reduction in the penalty.

( 4 ) IN these two revision petitions, the petitioner asks us to quash the orders made in that way.

( 5 ) THE petitioner was registered as a dealer under section 7 of the Central Sales Tax Act (which will be referred to as "the Act") and a registration certificate was granted to him under section 7 (4) which authorised