( 1 ) THE present writ petition has been directed against a common order dated 31st January,2001 of respondent No. 1 dismissing the petitioner s applications being reference No. 13-14-15-16/sii/97 under Section 45 (1) of Delhi Sales Tax Act (in short DST Act), being barred by limitation.

( 2 ) BRIEFLY stated the facts giving rise to the present writ petition are that the petitioner, dealing in the business of picture tubes, was being assessed under the Local and Central Sales Tax Act. The assessment order pertaining to assessment year 1984-85 (L and C) had been framed on 31st March, 1989. As the petitioner had failed to produce the statutory forms during the assessment proceedings before the Assessing Authority, the Assessing Authority had created additional demand in the sum of Rs. 5,20,116/- under the Local Act and rs. 14,817. 60 paise under the Central Act for the said assessment year. Similarly, the Assessing Authority raised additional tax demand with regard to the assessment year 1985-86 vide its order dated 30th march, 1990. The demand under the Local Sales Tax Act was raised primarily on the ground that ST-1 Forms In respect of the sales made to the registere