The Judgment of the Court was delivered by

KOTVAL, J. - These are two petitions preferred by one Santumal Alamchand who has been assessed to sales tax under the Central Provinces and Berar Sales Tax Act, 1947 (No. XXI of 1947). The two petitions are in respect to two different assessment years. In S.C.A. No. 390 of 1961 the assessment year is 27th October, 1954, to 14th November, 1955, and in S.C.A. No. 389 of 1961 the assessment period involved is from 15th November, 1955, to 2nd November, 1956. The petitioner had made quarterly returns as required by law in each year but the return were in every case delayed. The delay was not condoned by the authorities and so they have assessed the petitioner in both the years upon a best judgment assessment and under section 11(4) of the Act, for the delay in making the returns, the petitioner has also been penalized. The penalty imposed is Rs. 3,500 in the year involved in S.C.A. No. 390 of 1961, namely, 27th October, 1954, to 14th November, 1955, and in S.C.A. No. 389 of 1961 which is for the period 15th November, 1955, to 2nd November, 1956, the penalty imposed is Rs. 650.

On behalf of the petitioner the imposition of these penalti