RAMACHANDRA IYER, J.

This petition is filed under Article 226 of the Constitution for the issue of a writ of certiorari or other appropriate writ, calling for the records and quashing the order, dated 23rd November, 1956, in A-4-3774-55/56, on the file of the Deputy Commercial Tax Officer, Gudiyatham.

The petitioner-firm is a licensed dealer in hides and skins. In the course of its business, raw skins from places within and outside the State are purchased, tanned and the tanned skins exported to foreign countries. For the year 1955-56, the 2nd respondent, the Deputy Commercial Tax Officer, Gudiyatham, made an assessment on the petitioner on the basis of the re-enacted rule 16 of the Turnover and Assessment Rules, under the Madras General Sales Tax Act of 1939, on a turnover of Rs. 8, 23, 513-14-0. The legality of the assessment is challenged in this petition by impugning the constitutional validity of rule 16 of the Turnover and Assessment Rules.

Section 3(1) of the Madras General Sales Tax Act makes it obligatory on every dealer to pay a tax for each year on the total turnover (which is to be determined in accordance with rules prescribed in that behalf) at the rate speci