1. The Deputy Commercial Tax Officer, Kozhikode II, assessed the petitioner to sales tax on a net turnover of Rs. 12,56,178-14-0 for 1952-53 by his order dated 27-3-1954 (Ext. A). The assessee appealed to :he Commercial Tax Officer, Malabar (South). The appeal was dismissed by in order dated 24-5-1954. (Ex. B.)

2. By an order dated 31-3-1956 the Deputy Commissioner of Commercial Taxes, Coimbatore Division, ordered as follows:

"In exercise of the powers vested in me under the M.G.S.T Act and rules, I revise the order of the C.T. O. Malabar (South) dated 24-5-1954 and redetermine the met turnover at Rs. 14,99,561-4-0 as detailed below and order the levy of tax thereon for 1952-53.

Table:#1

3. The assessee challenged the correctness of this order before the Kerala Sales Tax Appellate Tribunal, Trivandrum, but without success. The order of the Sales Tax Appellate Tribunal is dated 23-3-1957 (Ext. D). It is the correctness of the said order that is challenged before us by this petition under S.12-B of the Madras General Sales Tax Act, 1939.

4. S.12 (2) of the Madras General Sales Tax Act, 1939, provides that the Deputy Commissioner may, suo mote, or on application in the cases sp