K. SREEDHARAN, J. - Petitioner is an assessee under the Kerala General Sales Tax Act, 1963. It manufactures steel tubes, both black and galvanised and sells through its various sales depots, including Ernakulam. Third respondent summoned the accounts of the petitioner for the years 1980-81, 1981-82, 1982-83 and 1983-84 for final assessment. The assessing authority passed orders of assessment on galvanised tubes under entry 46 of the First Schedule to the Kerala General Sales Tax Act and has further subjected it to additional tax at 10 per cent under the Kerala Additional Sales Tax Act, 1978 and surcharge at 8 per cent under the Kerala Surcharge on Taxes Act, 1957. The orders of assessment, namely, exhibits P1 to P4, are questioned by the petitioner on the ground that galvanised tubes are goods declared under sections 14 and 15 of the Central Sales Tax Act, 1956, which fixed the maximum rate of tax at 4 per cent. Petitioner, therefore, prayed for the issuance of writ of certiorari to quash exhibits P1 to P4 orders of assessment.

2. Though notices of this petition were served on the respondents, namely, the State of Kerala, represented by Chief Secretary to Government, Secre