1. The writ applicant is an /assessee to sales-tax. For the year 1961-62, monthly returns were submitted and tax was also paid by the petitioner in accordance with those returns. A consolidated return for the entire year showing the turnover correctly, it is claimed by the petitioner, was also sent. The respondent, the Sales-tax Officer then issued a notice dated 20-2-1963 in which it is stated:

"It is therefore proposed to reject your returns and the accounts produced in support of them and to complete the assessment to the best of my judgment."

The above communication is Ext. PI and the objection of the petitioner to Ext. PI is Ext. P2 dated 27-2-1963. On 5-7-1963, another communication, Ext. P4, was sent by the respondent stating that he proposes to complete the assessment for the year according to the best of his judgment by adding 10 per cent of the net taxable turnover as per the books of account as probable suppressions. This too was objected to by the petitioner by Ext. P5. But overruling his objections, the assessment order in question has been passed adding 10 per cent to the net turnover as computed by the assessing authority from the books of account of the as