DAVE, C.J.—This is writ application under Art.226 of the Constitution of India.

2. The petitioner-firm is a retail pan-bidi dealer and carries on its business at Pali Bazar, Beawar. Under the Ajmer Sales Tax Act, 1955, betel-leaf was a non-taxable commodity. The Rajasthan Sales Tax Act, 1954, which will hereinafter be referred as the Act was extended to the erstwhile State of Ajmer after its merger with the State of Rajasthan on 6th June, 1957. Thereafter, the Assistant Sales Tax Officer, Beawar, issued a notice to the petitioner asking it to get itself registered under the Act. The petitioner accordingly obtained a registration certificate on 1st November, 1957. By a notification No.F.5(51), E&T/58 dated 1st April, 1958, issued by the Government of Rajasthan, the sale of betel-leaves was exempted from sales-tax on the condition that the dealer claiming exemption would obtain valid certificate of exemption for which a fixed annual fee of Rs. 10/- was prescribed. Accordingly, the petitioner obtained the exemption certificate on 22nd August, 1958. The Assistant Sales Tax Officer, Beawar, issued to the petitioner notice No. 3276 dated 24th June, 1959 requiring it to produce its account

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