( 1 ) THIS is an application under Article 220 of the Constitution for a Writ in the nature of Mandamus directing the opposite parties to rescind or withdraw three notices issued under the provisions of the Bengal Finance (Sales Tax) Act calling upon the petitioner to produce certain books of accounts and documents and also calling upon the petitioner to show cause why penalty should not be imposed on him under Section 11 (2) of the said Act and why the petitioner should not be prosecuted for not getting his firm registered in accordance with the provisions of the Act.

( 2 ) THE case of the petitioner is that the petitioner is one of the Aratdars at the Howrah betel-leaf market. It is alleged that the pan or betel-leaf cultivators of Howrah and Hooghly bring their produce to the Howrah panhat where these are sold to purchasers. In that market there is a class of middle men or Aratdars who help the cultivators in the sale, by bringing the seller-growers and purchasers together, guaranteeing the price, and when the price is not paid on the spot, by advancing to the seller-growers, the whole or part of the sale-price, taking upon themselves the responsibility of colle