K. M. MEHTA, J. - FAG Precision Bearings Ltd. petitioner has filed this petition being Special Civil Application No. 3891 of 1997 under articles 226 and 227 of the Constitution of India with a prayer that this Court may issue appropriate writ, direction or order quashing and setting aside notices dated February 17, 1997 and consequent orders dated March 17, 1997 passed by the Deputy Commissioner of Sales Tax under section 42(1) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the local Act") read with rule 37-A of the Gujarat Sales Tax Rules, 1970 (hereinafter referred to as "the GST Rules"). The petitioner has further prayed that assessment orders for the period September 1, 1976 to August 31, 1980 be quashed and further prayed to restrain permanently respondent No. 1, the Sales Tax Officer (Enforcement), Baroda, and respondent No. 3, the Sales Tax Officer, Division 2, Baroda, from passing any assessment orders against the petitioner for the period September 1, 1976 to December 31, 1984 as the same are time-barred. The petitioner has further prayed to restrain respondent Nos. 1 and 3 from raising any consequential demand of tax and direct the respondents to