1. These two writ petitions (Civil Writ Nos. 1473 and 1646 of 1961) have some common features and must be disposed of together, as indeed, the learned counsel also addressed main arguments in Civil Writ No. 1646 of 1961, submitting that no separate detailed arguments would be necessary in Civil Writ No. 1473 of 1961.

2. In Civil Writ No. 1646 of 1961, the petitioner is a firm Messrs. Khem Chand Vijay Kumar claiming to be a partnership concern and carrying on business of fabrication of iron and steel articles and the sale thereof. Its registered number under the Punjab General Sales Tax Act (hereafter called, the Act) is stated to be R. C. No. Jul. III-2266. The firm, according to its allegations, was required to file quarterly returns under the Act and "for the assessment year 1957-58 ending 31-3-1958, it actually filed returns ending 30-6-1957, 30-9-1957, 31-12-1957 and 31-3- 1958 within the prescribed time and also deposited the amount due as required by Section 10 of the Act. The total amount of tax paid was Rs. 12,074.82, nP., on a gross turnover of Rs. 16,14,522.99 nP. On 12-7-1960, Shri Vijay Kumar appear ed before the Assessing Authority when notice in Form S. T. XIV