1. The petitioner was assessed by the first respondent, the Sales Tax Officer, Cannanore under the General Sales Tax Act, 1125 for the year 1962-63 by his order Ext. P-3 dated 20 31967. The assessment proceedings were taken and completed under the Kerala General Sales Tax Act, 1963, by virtue of Subsection (2) of S.61 of this Act. The petitioner filed an appeal from Ext. P-3 before the second respondent the Additional Appellate Commissioner of Agricultural Income-tax and Sales-tax, Cannanore under S.34 of the 1963 Act. The second proviso to Sub-section (1) of S.34 provides that no appeal shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax or other amounts admitted by the appellant to be due. There is no dispute that it is not necessary that the proof of payment of the tax or other admitted amounts should accompany the appeal, but it is sufficient that it is furnished before the hearing of the appeal. The net turnover furnished by he petitioner' in its return before the Sales Tax Officer was Rs. 6,15,739.32. But the return was rejected; and the turnover was assessed at Rs. 23,20,212.50. The petitioner paid the tax due on the turn