VENKATADRI, J.

This batch of writ petitions raises a common question of law, viz., whether a revision lies to the Deputy Commissioner under section 33 of the Madras General Sales Tax Act, 1959, and the Board of Revenue under section 35, against a notice by way of composition under section 46 of the Act. The petitioners are alleged to have committed various offences, such as, failure to send A return as required under rule 9(1), failure to maintain true and correct accounts and records as required under section 40, failure to send an advance estimate of turnover as required under section 13, contravention of restriction or condition notified under section 17 (section 18), wilful submission of untrue return punishable under section 15(2)(a) and the like. Composition of the offences aforesaid is provided in section 46 of the Act. Under the section, the prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act, a certain sum specified in the section, by way of composition of such offence. In these cases, the Commercial Tax Officer, the Joint Commercial Tax Officer or the Deputy Commercial Tax