Dua, J.

1. This is a petition on behalf of the Punjab Woollen Textile Mills, Chheharta, district Amritsar, under Articles 226 and 227 of the Constitution of India for a writ in the nature of certiorari for quashing the order of the Assessing Authority, Sales Tax, Amritsar District, dated 8th of July, 1958, whereby the assessee-petitioner was held liable to pay sales tax on best judgment basis to the extent of Rs. 3,625-0-0; in fact, the liability was determined at Rs. 3,638-4-0, but, as Rs. 13-4-0 had already been paid by the dealer (assessee-petitioner) demand notice and challan for the balance of Rs. 3,625 alone were ordered to be issued. It is alleged in the petition that the petitioner is a partnership concern with Sarvshri Shiv Sahai Kapur, Ram Parkash Kapur, Sardari Lal Kapur, Nand Kishore Kapur and Om Parkash Kapur as partners carrying on the manufacturing business of woollen textiles at Chheharta, district Amritsar. The concern is said to be a registered partnership under the Indian Partnership Act. Within the premises of the mills, the petitioner is said to be having a department of bleaching, dyeing and finishing of textiles which, for purposes of account, is bein