1. The petitioner was assessed to sales-tax under S.8 of the Central Sales Tax Act (74 of 1956), in respect of his inter-State trade in cocoanut oil for the year 1959-60, and out of a total turnover of Rs. 2,30,990.57, tax was imposed at the rate of 1 per cent on Rs. 1,93,346 and at 7 per cent on the balance, namely, Rs. 37,645, on the ground that the relevant declarations in Form C were not filed before the prescribed authority - the Sales Tax Officer, before 16th February 1961. These were filed before the Sales Tax Officer only on 8th March 1961 but before the assessment was made, the delay being explained as due to late receipt of the same from the purchaser in Madras. Ext. P-2 is copy of the order of assessment. The petitioner preferred an appeal to the Appellate Assistant Commissioner and a revision petition before the Deputy Commissioner of Agricultural Income-tax and Sales-tax, but these were unsuccessful. Exts. P-3 and P4 respectively are the orders in appeal and revision. He has moved this Court for quashing the orders, Exts. P-2, P-3 and P-4, under Art.226 of the Constitution. The first" respondent is the Sales Tax Officer, Ponkunnam, and the second respondent