This petition under Article 226 of the Constitution impugns the proceedings under section 11(5) of the C.P. and Berar Sales Tax Act, 1947 (hereinafter called the Act).

2. The petitioner received a notice in Form XII, dated 21st June, 1952, from the Sales Tax Officer, Raipur, asking him to show cause why he should not be assessed in respect of the period 1st June, 1947, to 5th October, 1950. After the decision by the Sales Tax Officer, the matter went up in appeal and was heard and decided on 25th May, 1953, by Shri H. B. Munshi who was until 15th May, 1953, the Headquarters Assistant Commissioner of Sales Tax, and on abolition of that office with effect from that date was appointed as the Deputy Commissioner of Sales Tax. This Court in Miscellaneous Petition No. 383 of 1953 held that Shri Munshi had no authority as Deputy Commissioner of Sales Tax to hear and dispose of the matter and directed that the appeal be heard by the Assistant Commissioner of Sales Tax.

3. The appeal, in pursuance of the decision of this Court, was heard by respondent No. 2 and was decided by him by an order dated 24th March, 1955. It was contended before him that under section 11(5) of the Act the ac