SHIVARAJ PATIL, J.

The petitioner has sought for a writ of certiorarified mandamus to call for the records of the first respondent in his proceedings A.P. No. 7 of 1991 and quash the order dated March 17, 1994 as illegal and void, and further to direct the first respondent to re-hear the appeal in accordance with the provisions of the Act after granting one more opportunity to the petitioner.

2. Briefly stated, the facts giving rise to this writ petition are as under :

The petitioner is a registered dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act". The petitioner is an assessee and is engaged in the manufacture of M.S. rounds. It is purchasing raw materials in the form of scraps and converts them into M.S. rounds. The second respondent based on an inspection dated September 30, 1989, proposed to reject the reported turnover on the basis of the inspection made by the Enforcement Officials which revealed certain defects. Hence he issued a pre-assessment notice proposing to reject the books and the returns filed by the petitioner and to determine the taxable and total turnover to the best of his judgment.

3. The pe