A.S.Venkatachalamoorthy, J.: The petitioner seeks for issuance of a writ of certiorarified mandamus to call for the records of the first respondent in T.C.(A) No.3709 of 1997, quash the impugned order dated 9.2.2001 and to direct the 3rd respondent, his agents or subordinates not to impose sales tax on the receipts of Royalty received by the petitioner.

2. The petitioner/assessee, during the assessment year 1987-1988, allowed one Tvl.Muthu Agencies, Madurai, to use their trade-mark and for which the petitioner received a sum of Rs.7,26,835. In the books of accounts, this amount is shown as Royalty received. In the original assessment, the turnover relating to this transaction was exempted, accepting the claim that it was only a Royalty. Subsequently, the Assessing Authority, took the view that the said consideration was received for a transfer of right to use the trade-mark and hence, the same is taxable. The Assessing Authority issued a Notice as contemplated under law to the assessee to file his objections before revising the assessment, but however, the assessee did not respond. Thereupon, the Assessing Authority viz., the Deputy Commercial Tax Officer, proceeded on the basis th

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