RAMANUJAM, J.

The petitioner in this case was assessed for the assessment year 1968-69 under the Tamil Nadu General Sales Tax Act, 1959, in respect of sales of petroleum products dealt with by him. Before the assessment order was passed, the petitioner was called upon to file his objections, but he did not file his objections and requested for further time for filing the same. The assessing authority proceeded to make the assessment to the best of his judgment on 11th April, 1972, without giving the petitioner further time for filing his objections. The assessment order as well as the demand notice based on the same was sent by registered post on 22nd April, 1972, to the petitioner. But the same was returned unserved by the postal authorities on 2nd May, 1972, with the endorsement "not found". Thereafter service was effected by affixture in the place of business of the petitioner. Then steps were taken to recover the amount due as per the assessment order and the demand notice by attachment of the amounts due to the petitioner from the various creditors, who have been cited as respondents 2 and 3 herein.

It is at this stage the petitioner has filed this writ petition to q