This case comes to this Court on a reference under Section 32 (4) of the Assam Sales Tax Act, 1947, hereinafter called the Act. The petitioner-assessee was assessed to sales tax by the Superintendent of Taxes by his order dated 5-4-1962 after due notice to him as required under the law. It so happened that on 9-1-1962 two Inspectors of Taxes made a surprise visit to his shop and tried to take possession of the credit account books, apparently perhaps there was some in­formation that his account books were not kept in 3 proper order. The petitioner was absent at the time and when he returned made a row with the officers concerned challenging their authority, and it is said that the books of ac­count were taken away from the possession of the officers and later on concealed and not made available to the department when they asked for the books to be produced. The Super­intendent of Taxes after having rejected the statements of account, which were produced before him, gave a notice to the petitioner on 3-3-1962 mentioning about the visit of the Inspectors to his shop for the purpose of seiz­ing the accounts, and also asked him to show cause against various allegations and