( 1 ) THE petitioners are dealers carrying on business, inter alia, in coriander. Their claim for exemption of their turnover from tax under the Mysore Sales Tax Act, 1957, hereinafter called the "act" was allowed by the Commercial Tax Officer on the ground that coriander is an "oil-seed" and as such liable to tax only at a single point in the manner provided by sub-section (4) of section 5 read with Schedule IV of the Act. The Commissioner of Commercial Taxes transferred the assessment files to the Assistant Commissioner of Commercial Taxes, the respondent in these writ petitions. The respondent initiated proceedings under section 12-A of the Act read with rule 38 of the Mysore Sales Tax Rules proposing to levy tax on the turnover of coriander under section 5 (1) of the Act. The notices in these cases are similar and it is therefore sufficient if we set out one notice in Writ Petition No. 1395 of 1969 marked as exhibit 1. It reads:-

No. T. 2150/68-69

Office of the Asst. Commissioner of Commercial Taxes,

Bangalore City Division,

Bangalore ,

dated 22nd March, 1969 .

Notice under section 12-A read with rule 38 of the Mysore Sales Tax Act, 1957, and Rules fr