VEERASWAMI, J.

This is a petition under Article 226 of the Constitution to quash an order of assessment dated 15th December, 1964, made on the petitioner in respect of the assessment year 1963-64. The petitioner had reported a turnover of Rs. 7, 09, 935.28. The assessing officer, however, determined the taxable turnover to be Rs. 15, 42, 415.33. This was preceded by a notice dated 8th December, 1964, asking the petitioner to show cause why the total turnover should not be determined at that figure. The difference between the turnover reported and the turnover determined related to omissions, according to the assessing officer, in the stock books recovered on an inspection by the Intelligence Staff of the Sales Tax Department. The omissions were worked out to Rs. 2, 94, 737.83. The assessee had arrived at the stock valuation of Rs. 2, 79, 058.43. With reference to these figures, working on a proportionate basis, the assessing authority fixed Rs. 8, 32, 000 as the suppressed turnover.

It is not in dispute that the assessee has filed an appeal against the impugned order of assessment and the same is pending disposal. Nevertheless, it is argued for the petitioner that in view