This appeal under the Letters Patent is filed against the judgment of Ganapatia Pillai, J., in W.P.No. 104 of 1959. The facts necessary for disposal of this appeal are succinctly the following:

One Purushotham Raju conducted a business known as the All India Trading Company, and he was sole proprietor. He was assessed to sales tax, in respect of his turnover for 1948-49 and 1549-50, the dates of assessment being 20th March, 1950 and 30th March, 1951. The assessee paid some amounts towards the sales tax thus determined, but there remained substantial arrears for 1948-49 (Rs. 3,836-4-0) and for 1949-50 (Rs. 1,218-1-9). The Department took coercive steps including prosecution, to collect the arrears from the aforesaid assessee, but the proceedings were not pursued after the criminal proceedings were dropped on 10th December, 1955. Thereafter on 5th October, 1956, the assessee transferred his business for a consideration of Rs. 25,000 by a registered instrument to one Sukraj Peerajee, the petitioner in the Writ Petition as well as the appellant before us. By a notice dated 17th April, 1957, the Deputy Commercial Tax Officer, Park Town, Madras, called upon the petition