( 1 ) IN this writ petition preferred under article 226 of the Constitution of India the petitioner has prayed for the issue of a writ in the nature of the prohibition, prohibiting the Deputy commissioner of Commercial Taxes, Belgaum Division I (respondent No. 1) from proceeding further with the rectification proceedings pursuant to his notice dated 16th February, 1970. The petitioner is a firm carrying on business in Hubli town in Mysore State. It buys cotton seeds in mysore State and sells the same in the course of inter-State trade or commerce. The petitioner's turnover of sales of cotton seeds effected in the course of inter-State trade or commerce for the period 28th April, 1960, to 20th October, 1960, was assessed to tax by the Commercial Tax officer, Hubli, under the Central Sales Tax Act, 1956, hereinafter called the Act. Against the said order of assessment, the petitioner preferred an appeal to the 1st respondent, who, by his order dated 26th October, 1965, following the decision of the Supreme Court in State of Mysore v. Yaddalam Lakshminarasimhiah Setty and Sons AIR1965 SC 1510 , [1965 ]2 SCR129 , [1965 ]16 STC231 (SC ) set aside the assessment made by