I.S.Tiwana, J.

1. The Assessing Authority, Hissar, issued a notice dated 21st April, 1982 (annexure P. 1), under Section 53 of the Haryana General Sales Tax Act, 1973 (for short, the Act), to the firms which are before me in these four C. W. P. Nos. 3060, 3061, 3269 and 3270 of 1984 for declaring them to be dealers under the Act and for framing assessments against them for the year 1981-82. Since in these four petitions similar contentions have been raised, these are being disposed of through this common judgment. For facility of reference, the facts stated in C. W. P. No. 3060 have only been noticed.

2. The notice referred to above was issued to the petitioners on the basis of certain enquiries conducted into the business transactions of M/s. Garg Trading Company, respondent No. 4, whose sole proprietor was Suraj Bhan son of Kali Ram. As per the Assessing Authority these enquiries revealed that the petitioners had been conducting their business "in partnership" with the said firm. The operative part of the notice reads as follows :

You are, therefore, directed to show cause by attending my office on 27th April, 1982, at 10 A. M. situated on 3rd floor, Mini Secretariat, His