Mehar Singh, J.

1. This is a petition under Article 226 of the Constitution by firm Nathu Ram Nohar Chand of Dhuri against four respondents, namely, the State of Punjab, the Excise and Taxation Commissioner, Punjab, the Assessing Authority (the Excise and Taxation Officer), and the Assistant Excise and Taxation Officer, Barnala in Sangrur district, respectively 1 to 4, for a writ, direction or order quashing the notice dated March 9 and 10, 1959, by respondent 3 to the petitioner-firm under Section 11(2) of the Pepsu General Sales Tax Ordinance, 2006 Bk (Pepsu Ordinance No. 33 of 2006 Bk).

2. The petitioner-firm carries on kiryana business at Dhuri. It filed the quarterly sales tax returns under Section 11 of Pepsu Ordinance No. 33 of 2006 Bk for the period 1st April, 1955, to 31st March, 1956. It also made a deposit of Rs. 2,126.76 nP. as sales tax according to the returns made. The last quarter of the year for which it filed returns ended on 31st March, 1956.

3. On March 9 and 10, 1959, respondent 3 issued notice in Form S.T. XIV, copy annexure A, to the petitioner-firm calling upon it to appear before him on a given date and time and to produce its accounts and documents