( 1 ) IN this petition, the petitioner challenges the validity of the penalty levied on him under section 13 of the Mysore Sales Tax Act, 1957.

( 2 ) THE petitioner is a dealer under the Mysore Sales Tax Act, 1957. For our present purpose we are concerned with the assessments due for the financial years 1958-59 and 1959-60. Though the assessee duly submitted his returns in time, the assessment orders in respect of the above two years were made only on 8th October, 1960. The demand notices were served on the assessee on 7th November, 1960, requiring him to pay the balance tax due from him within 21 days from the date of the service of the demand notices, which means he was required to pay the balance amount due from him on or before the 28th November, 1960. The amount demanded was paid on 13th December, 1960. Thereafter, on 17th December, 1960, the respondent purporting to act under section 13, called upon the assessee to pay the penalty said to have accrued as a result of his failure to pay the tax due on the due dates. At this stage, it may be mentioned that the petitioner had sent certain sums of money to the Commercial Tax Officer even before he submitted his returns