1. The petitioner was assessed to sales-tax for the year 1957-58 on a net turnover of Rs. 4,61,837.52 p. under the General Sales Tax Act, 1125, hereinafter referred to as the Act. This included the turnover on the sugar estimated at Rs. 38,470.50 p. purchased by the petitioner from dealers at Mattancherry and Trichur. The tax payable by the petitioner was determined at Rs. 9,236.76 p. and the surcharge at Rs. 230-93 p. The copy of the assessment order is Ex. P-1. The petitioner had paid the tax. About five years after the end of the assessment year in question i.e., on 18th February 1963 the Deputy Commissioner, the 2nd respondent, in the exercise of his power under S.15(1)(i) of the Act, issued a notice to the petitioner informing him that the turnover of the sale of sugar purchased by him from the dealers at Mattancherry and Trichur was liable to an additional sales-tax of one anna per rupee and proposed to levy the additional sales-tax on a turnover estimated at Rs. 39,964.26 p. Ex. P-2 is a copy of that notice. The petitioner filed his objection, a copy of which is marked Ex. P-3. In the objection the petitioner questioned the jurisdiction of the 2nd respondent to l