1. The petitioner was assessed by the respondent, the Sales Tax Officer, Tirur under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the State Act) for the year 1963-64, as per order Ext. P-5 dated 318 1965. Exts. P-6 and P-7 both dated 23 21966, are notices of final assessment and demand issued by the respondent to the petitioner for payment of sales-tax and surcharge payable under Ext. P-5. This Original Petition has been filed to quash Exts. P-5, P-6 and P-7 and for other incidental reliefs.

2. The taxable turnover of the petitioner was fixed in Ext. P-5 at Rs. 5,41,541-80. This includes a sum of Rs. 57,684-04, which represents the value of the closing stock of the petitioner's business on 9 21964 plus 10 per cent thereon. The petitioner was carrying on a trade at Tirur and Calicut; and it is common case that he carried on this business only till 9 21964.On 10 21965. he formed a partnership with another person; and the whole stock in trade of his business was transferred to this partnership business. It is also not in dispute that the stock in trade thus transferred to the partnership formed part of bis capital in the firm. The stock in trade thus t