1. The petitioner is a company registered under the Indian Companies Act. It is engaged in the business of manufacture and sale of Indian made Foreign liquor. It is an assessee on the files of the Ist respondent The Assistant Commissioner of Agricultural Income-tax & Seles-tax (Assessment), Special Circle, Alleppey. The petitioner was assessed under the Kerala General Sales-tax Act and the Central Sales-tax Act for the years 1976-77 to 1979-80. It was also assessed under the Central Sales-tax Act for the year 1975-76. There are in all 9 assessments for these years. They are evidenced by Exts. P13 to P21 orders. According to the petitioner, these assessments were made arbitrarily and without affording sufficient opportunity to the petitioner to substantiate its case. The notice calling for verification of accounts was issued on 16-4-1984. There were subsequent notices to similar effect on 3-5-1984, 3-8-1984 and 8-10-1984. Finally Ext.Pl pre-assessment notice dated 25-1-1985 was received by the petitioner on 2-2-1985. The petitioner was given 7 days time to file its objections. The petitioner made an attempt to get extension, of time by Ext. P2. By Ext. P3 order dated 6-2