J.M.Tandon, J.

1. The petitioner, Atul Glass Industries, a partnership firm, is manufacturing mirrors in Faridabad since 1960. It was not registered under the Punjab General Sales Tax Act, 1948 (hereafter "the Act"). The Assessing Authority, Faridabad, issued notice (annexure P2) in form S.T. XIV under Section 11(6) of the Act to the petitioner on 3rd March, 1965, for the years 1960-61, 1961-62, 1962-63 and 1963-64. The petitioner was called upon to produce all the account books for the four years detailed above on 8th March, 1965. This notice was served on the petitioner on 6th March, 1965. The same Assessing Authority issued another notice dated 20th February, 1970 (annexure P3), for the year 1964-65 directing the petitioner to produce the account books for the year 1964-65. The Assessing Authority thereafter created liability of the petitioner under the Punjab General Sales Tax Act as also under the Central Sales Tax Act vide order dated 3rd December, 1965. The petitioner assailed that order of assessment in Civil Writ Petition No. 2544 of 1966 which was accepted on 3rd December, 1970, vide order reported as Atul Glass Industries, Faridabad v. State of Haryana [1971] 28