In these two writ petitions the important question of law that arises for consideration relates to the nature, scope and ambit of the powers and duties of the Superintendent of Taxes in the matter of making an assessment under section 9(3) of the Tripura Sales Tax Act. 1976. As the facts and questions of law involved iii both the petitions are identical they are taken up together.

2. The petitioner is the proprietor of a business run under the name and style of M/s Bijli House at Agartala and carries on the business of selling and supplying electrical goods, radios and parts thereof. He also undertakes works contracts. In respect of the aforesaid business, he is registered as a dealer under the Tripura Sales Tax Act, 1976 (shortly 'the Act'). The petitioner submitted his returns of turnover from time to time showing turnover for each quarter and paid the sales tax due on the basis thereof. Returns were so submitted for the years ending 31.3.78, 31.3.79, 31.3.80 and 31.3.81. The years relevant for the present petitions are years ending 31.3.80 and 31.3.81. The Superintendent of Taxes did not take any action on the said returns submitted by the petitioner from time t