KAN SINGH, J.—We have before us a group of 21 writ petitions which raise common questions of law about the validity of notices issued by the Assistant Commercial Taxes Officer u/sec. 12 of the Rajasthan Sales Tax Act, 1954 (hereinafter to be referred to as the Act), against the several petitioners who were all dealers registered under the Act and had been assessed to sales tax prior to the issuing of these notices. The writ petitions can conveniently be disposed of together.

2. The writ petitions however fall under two categories. Writ petition No. 145 of 1965 is. by National Clinic which is a firm consisting of two doctors who supply loose medicines to their patients and also take skiagram at the X-Ray plant which they maintain. The notice issued to them states that the whole or part of their business escaped assessment and has been assessed at too low a rate for the reason that in their returns they had only shown the sales of X-Ray films but had not included their own charges for taking the photographs. In consequence, it was mentioned in the n6tice that the charges of taking X-Ray photos were to be brought to tax. The other petitioners are all dealers of Pali who carry on busine

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