The judgment of the Court was delivered by

R. K. ABICHANDANI, J. - The petitioner, a proprietary concern carrying on business in the manufacture of castor oil, has challenged the assessment orders made on April 30, 1985 by the first respondent in respect of the assessment periods S.Y. 2029, 2030, 2032, 2033 and 2034 and the orders passed by the second respondent staying the assessment proceedings for S.Y. 2029, 2030, 2032, 2033 and 2034 and also the demand notices dated September 12, 1985 issued by the third respondent.

2. The petitioner is a registered dealer broth under the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Gujarat Act") and the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Ace'). The petitioner was assessed under section 41 of the Gujarat Act read with section 9(2) of the Central Act, for S.Y. 2029 and 2030 on October 24, 1976 and January 23, 1977 respectively, by the Sales Tax Officer. For the S.Y. 2032, the assessment was made on January 31, 1978. In respect of these three years, the Sales Tax Officer, Enforcement Branch, Surat, issued a notice under section 44 of the Gujarat Act 13 for reassessment of sales tax on Oct