CHAINANI, C.J. - The petitioners were partners of a firm, which used to carry on business at Parbhani and Adilabad. The firm was registered as a dealer under the Hyderabad General Sales Tax Act. Under section 12 of the Act, every dealer was required to submit a return relating to his turnover. The petitioners did not submit any return in respect of the period 27th October, 1954, to 14th November, 1955. The Sales Tax Officer, therefore, decided to assess the firm to the best of his judgment under section 12(3) of the Act. Before doing so he issued a notice to the petitions' firm. The first hearing before the Sales Tax Officer was on 2nd February, 1956. The petitioners did not appear before him. The case was then adjourned 13 times, but the petitioners did not appear. The Sales Tax Officer then estimated the turnover of the petitioners and made an order for assessment assessing the firm to tax of about Rs. 1,56,000. This order was made on 3rd January, 1957. The petitioners appealed against this order to the Deputy Commissioner of Sales Tax. He confirmed the order of the petitioners' assessment and dismissed the appeal. The petitioner then approached the Sales Tax Tribunal, b