( 1 ) THESE are connected petitions. They are filed by the same assessee. Writ Petition No. 595 of 1962 relates to the assessment for the assessment year 1959-60, Writ Petition No. 596 of 1962 relates to the assessment for the assessment year 1960-61 and Writ Petition No. 597 of 1962 relates to the assessment for the assessment year 1961-62. The turnover computed for the assessment year 1959-60 is Rs. 6,10,665 on which a tax of Rs. 12,213-30 is levied; the turnover computed for the assessment year 1960-61 is Rs. 21,91,168 on which the tax levied is Rs. 43,932-46 and the turnover computed for the assessment year 1961-62 is Rs. 14,86,730 and the tax levied is Rs. 29,956-96. Aggrieved by the orders of assessment made by the Commercial Tax officer, Additional Circle, South Kanara, Mangalore, the petitioner has moved this Court under article 226 of the Constitution to quash the orders of assessment alleging that on the proved facts, the assessing authority had no competence to make any levy of sales tax on the petitioner.

( 2 ) THE petitioner is a commission agent residing in the town of Mangalore holding a licence under section 11 of the Mysore Sales Tax Act, 1957, to be re