The judgment of the court was delivered by

MEHTA, J. - The opponent herein is a dealer carrying on business of manufacturing bricks for sale. The opponent was not registered under the Bombay Sales Tax Act, 1963 (sic). Assessment proceedings were started against the opponent in 1964. The opponent was assessed for the period from 11th April, 1958, to 31st December, 1959, and 1st January, 1960, to 4th May, 1961, as an unregistered dealer. He was also assessed for the subsequent periods from 5th May, 1961, to 31st March, 1963, and 1st April, 1963, to 24th October, 1965, as a registered dealer. It appears that the assessment order for the period form 1st January, 1960, to 4th May, 1961, was passed by the Sales Tax Officer on 30th September, 1964, holding that the opponent was liable from 1st January, 1960. The opponent went in appeal before the Assistant Commissioner of Sales Tax who fixed his liability from 1st April, 1960. The Assistant Commissioner passed his order on 27th August, 1965. In view of this order of the Assistant Commissioner of Sales Tax, the Sales Tax Officer passed a fresh assessment order for the period from 1st April, 1960, to 4th May, 1960, on 15th January,