( 1 ) THIS is an application under Article 226 for appropriate writs to quash the assessment order of Respondent 1, dated 10-5-59 (Ann. A), assessing sales tax upon the petitioner for the period from 1-4-57 to 31-3-58, rejecting the Petitioner's claim for exemption, as well as the order of the Appellate Authority (Respondent 2), dated 27-1-61 (Ann. C), and also for an order for refund and ancillary reliefs.

( 2 ) THE Petitioner challenges the order of assessment on various grounds, namely,i. That the assessment for the entire period is vitiated by a violation of the principles of natural justice inasmuch as Respondent 1 made the assessment under Section 11 (1) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to in this judgment as the 'bengal Act'), arbitrarily and without disclosing any materials upon which such 'best of judgment' assessment was made. II. That the Petitioner is entitled to exemption from sales tax under the Bengal Act with respect to the period from 14-12-57 to 31-3-58 inasmuch as the goods in respect of which tie tax has been assessed, namely, 'zarda', is 'tobacco' (within the meaning of item 9 of the First Schedule to the Central E