Ashwini Kumar Sinha, J.

1. These three taxation cases relate to the reassessment orders for the periods 1960-61, 1961-62 and 1962-63. In pursuance of this Courts orders in ^he aforesaid taxation cases, the Commercial Tax Tribunal, Bihar, Patna, has submitted a consolidated statement of case and has referred the following questions for the opinion of this Court under Sec.33(3) of the Bihar Sales Tax Act, 1959 :

(1) Whether memo No. 3115 dated 25th October, 1965 which reads please refer to your sales tax cases for the period from 1st July, 1959 to 31st March, 1963. You are, hereby, requested to produce your books of accounts for the above periods on 13th December, 1965, is a notice as required under Section 18(1) of the Bihar Sales Tax Act, 1959 ?

(2) If the answer to question No. 1 be in the negative, is the assessment order passed in pursuance of the said memo legal and valid ?

2. As these questions are common in all the three taxation cases, they are answered by this common judgment.

3. The assessee, M/s. Usha Sales (Pvt.) Ltd., was assessed to pay tax under the Bihar Sales Tax Act, 1959 (hereinafter called as the Act), for the periods 1960-61 to 1964-65 vide different ass