ANANTANARAYANAN, J. :- This appeal is instituted by the assessee under the Madras Sales tax Act, from the judgment of Ramachandra Iyer, J. (as he then was) in W. P. No. 737 of 1959, in which the learned Judge declined to exercise jurisdiction under Art. 226 and dismissed the petition for the issue of a writ of prohibition. The broad facts are really not in dispute before us, and the crux of the matter is whether the learned Judge was justified in dismissing the writ partition on the grounds of unjustified delay and laches on the part of the petitioner.

2. The petitioner (appellant) is a merchant conducting trade, in bamboos, as well as certain types of works contracts. On 9-3-1954 he was assessed upon a turnover of Rs. 2,89,023-13-3. Of this total turnover, a part related to certain works contracts and amounted to Rs. 1,12,840-6-0. The rest related to turnover upon transactions of the bamboo trade, in the usual course, and that is not in dispute before us. Out of the total sum of Rs. 4560-0-9 payable as tax in respect of the assessment, a sum of Rs. 2277 is, again, not in dispute, being the assessment upon the admittedly taxable part of the turnover. The balance of Rs. 2238