MODI, J.

( 1 ) THIS is a writ petition by Nenuram under Article 226 of the Constitution praying that the assessment order made by the Sales Tax Officer, Jodhpur, dated the 24th August, 1961, be quashed and that an appropriate direction or order be issued to him and the other respondents, namely, the State of Rajasthan and the Deputy commissioner (Appeals) Excise and Taxation, Jodhpur, restraining them from making any recovery from the petitioner in pursuance of it.

( 2 ) THE material facts are these. The petitioner is an approved contractor of the public Works Department of the State. In connection with the construction of a police lines building at Pali, the Chief Engineer of the State had invited tenders for supplying and fixing wooden windows and doors together with frames and painting them around April or May, 1959. The petitioners tender in which he quoted rates for joinery and painting work at 61/4 per cent and 10 per cent below the scheduled rates respectively was accepted, being the lowest. This acceptance was conveyed to him by the Executive Engineer, District Division (South) Public Works department (B and R) Jodhpur, by his letter No. 10924 dated the 17th July