Tuli, J.

1. These four writ petitions (C. W. No. 1232 of 1965, Messrs. Hari Chand Rattan Chand and Co. v. The Deputy Excise and Taxation Commissioner, C. W. No. 1686 of 1965, Messrs. Kashmiri Lal Kasturi Lal and Co. v. The Deputy Excise and Taxation Commissioner, C. W. No. 539 of 1966, Messrs. Raj Brothers v. Asst. Excise and Taxation Commr. and C. W. No. 1819 of 1966, Messrs. Highway Motors v. Chief Enforcement Officer, Punjab, Patiala) came up for hearing before my learned brother Sarkaria, J., on April 1, 1968, and it was urged that a common question of law had arisen as to whether the Excise and Taxation Commissioner is competent under Section 21 (1) of the Punjab General Sales Tax Act, 1948 , hereinafter called the Act, to reopen an assessment order after the expiry of the period prescribed in Sub-section (6) of Section 11 of that Act. It was pointed out to the learned Judge that this very question arose in National Rayon Corporation Ltd. v. Addl. Asst. Excise and Taxation Commr., Punjab, 15 STC 746 = (AIR 1965 Punj 62), and the view taken by the Division Bench in that case was that the Legislature did not intend to fetter the power of the Commissioner under Section 21