The Judgment of the Court was delivered by

KANIA, J. - These are three references under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), made at the instance of the Commissioner of Sales Tax. There is a common question referred to us in all these three references and that question runs as follows :

"Whether, on the facts and circumstances of the case and having regard to the scope of the written authority dated 19th April, 1963, given by the responded to Shri Roshanlal, the Tribunal was correct in law in holding that the service of assessment order on Sri Roshanlal did not amount to a communication of the said assessment order within the meaning of section 55(4) of the Act as required by law ?"

The facts giving rise to these references are as follows :

Sales Tax Reference No. 149 of 1976 relates to the period 16th May, 1960, to 31 March, 1961, Sales Tax Reference No. 150 of 1976 relates to the period 1st April, 1961, to 31st March, 1962, and Sales Tax Reference No. 151 of 1976 relates to the period 1st April, 1962, to 31st March, 1963. The Sales Tax Officer assessed the respondent-assessees, who are a firm registered as a dealer