( 1 ) CIVIL Revision No. 2419 of 1955. This is an application under Article 226 of the Constitution for a Writ in the nature of Certiorari for quashing an order passed on review of an assessment made under the provisions of the Bengal Finance (Sales-tax) Act and a notice of demand issued in respect thereof and also for a Writ in the nature of Mandamus directing the opposite parties to forbear from giving effect to the said review order and the said notice of demand.

( 2 ) THE petitioner is a dealer in various commodities including cigarettes and he is registered under the Bengal Finance (Sales-tax) Act. In course of his business us dealer in cigarettes the petitioner sells cigarettes to dealers outside West Bengal and particularly to dealers in Purulia and Manbazar which were in the State of Bihar at the relevant time. One Mahalakshmi Transport Co. carries the goods which are so sold outside the State of West Bengal for freight by bus and they issue printed receipts for such carriage. The petitioner maintains his accounts in accordance with the Bengali Calendar, that is to say, from the 1st day of Baisakh to the last day of Chaitra and according to his certificate of reg