J. M. Panchal J. - By filing these petitions under article 226 of the Constitution, the petitioner, i.e., M/s. Asian Paints India Limited, has prayed to set aside four reassessment orders dated February 16, 2006 passed by the respondent, i.e., the Deputy Commissioner of Sales Tax, Circle-2(6), Ahmedabad, under section 44 of the Gujarat Sales Tax Act, 1969 ("the State Act", for short) by which self-explanatory provisional assessment orders dated July 26, 1999, passed under section 41-B of the State Act are confirmed and it is directed that the amounts representing branch transfers, indicated in the orders be added in the total turnover of the petitioner and the tax be levied thereon in accordance with law. The petitioner has further prayed to quash and set aside the order dated April 5, 2006, passed by the Assistant Commissioner of Sales Tax, Division-21, Ahmedabad, by which Current Account No. 28 being operated by the petitioner with the State Bank of India, Shah-e-alam Branch, Ahmedabad, is attached for non-payment of Rs. 7,48,94,727 recoverable under the above-referred four reassessment orders.

In order to appreciate the points raised by the petitioner in these petitions