S.S. CHADHA, J.

This judgment will dispose C.W.P. Nos. 622 to 634 of 1974 filed under articles 226 and 227 of the Constitution of India as they raise common question of facts and law.

M/s. Piara Ram Chetan Dass, petitioner No. 1 (hereinafter called as the firm), was a partnership firm consisting of three partners, namely, (1) Chetan Dass Bhatia, (2) Ram Lal Bhatia, and (3) Lachman Dass Bhatia. It had its office situated at No. 2046, Katra Tobacco, Khari Baoli, Delhi, and its branch office named and styled as M/s. Rama Hing Company also having its place of business at Katra Tobacco, Khari Baoli, Delhi. Both the head office and branch office carried on the business of purchase, sale and manufacturing of compound hing at their respective places of business mentioned above. The firm also had a godown situated at 15, Kolhapur Road, Delhi. The firm and its branch were registered as a dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act), vide registration certificate No. 473 granted to it under the Central Act. The said registration certificate prescribed quarterly returns of turnover for the firm. The firm and its branch were also registered