BERI, J.—This is a petition under Art.226 of the Constitution of India wherein the petitioner has prayed for a writ of certiorari or direction in the nature thereof for quashing the order of assessment dated 20th December, 1956, and consequent demand notice by the Sales Tax Officer, City Circle, Jaipur, the respondent No. 1.

2. The circumstances which give rise to this petition, briefly stated, are these. The petitioner is a public limited Company with its head office at Calcutta and it carries on business for the supply of coal througout India. It has a branch office at Jaipur. This office at Jaipur, besides the supervision of the supply of coal made directly by the collieries to the consumers through the petitioner, also carries on the business of selling coal in retail. For the purposes of retail sale the petitioner is registered with the Sales Tax Officer, Jaipur. On 2nd September, 1948 the petitioner entered into an agreement with the Equitable Coal Company Ltd., (hereinafter called the "Collieries") whereby monopoly was granted to the petitioner for arranging the sale of their coal in the specified area. The collieries could effect the sale of their product through the petitio

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