D. N. CHOWDHURY, J. - This writ petition is directed against the order of assessment dated November 10, 1993 under section 17(1) read with section 17(1) of the Assam General Sales Tax Act, 1993 for the period July and August, 1993, vide annexure X to the writ petition.

2. Sequel to the aforesaid assessment respondent No. 3 [the Superintendent of Taxes (Recovery) and Bakijai Officer, Guwahati] issued notice No. 1960-61 dated January 20, 1994 directing the petitioner to make payment of a sum of Rs. 1,27,20,892 within 7 days from the date of receipt of the notice and notice No. 2107 dated February 9, 1994 issued by the respondent No. 3 directing the petitioner to appear personally on February 23, 1994, for default of payment of the aforesaid sum. The said two notices are also assailed in this proceeding.

3. The petitioner averred that he at the relevant time was carrying on the business of purchase and sale of lottery tickets as the sole proprietor in the name and style of M/s. Vikash Agency having place of business at Paltanbazar, Guwahati, in the district of Kamrup. The petitioner also dealt in purchase and sale of various daily lotteries organised and run by the State of A