P. B. MUKHARJI, J.

( 1 ) THIS is an application by Messrs. Kapur Brothers, a partnership firm, with a prayer for a writ of, or in the nature of certiorari to quash the order of assessment of sales tax for the year 1361 B. S. The rule was issued as early as the 18th December 1956, with provisions for interim stay of the order for realisation of the tax upon the applicant furnishing security. No "security, however, was furnished. The application is made under Article 226 of the Constitution.

( 2 ) THE order of assessment is dated the 26th October 1956. The notice of demand under Section 11 (3) of the Bengal Finance Sales Tax Act was given on the 3rd November 1956. At this stage the applicant made a petition dated the 29th November 1956, for a certified copy of the order of assessment with a view to file an appeal under Section 20 of the Act. It is now said that the statutory provision for appeal which the applicant wanted to avail is both illegal and ultra vires. Between the demand on the 3rd November 1956, and till the petition of the 29th November 1956, asking to be excused from paying or depositing the sum of Rs. 29,458-11-6 as the additional tax, no step was taken by the applic

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