, J.

1. This judgment will dispose of two writ petitions by Hans Raj Choudhri, both directed against the Excise and Taxation Officer (Enforcement ). Civil Writ No.2371 of 1964 relates to the levy of purchase tax in respect of two items, whereas Civil Writ No.2562 of 1964 is concerned with the liability created by levying a penalty of Rs.15,000 under Sec.10 (6) of the Punjab General Sales Tax Act, 1948 .

2. The assessment order in respect of which the liability has been created relates to 1962-63. In the order passed by the Assessing Authority on 30th of September, 1964, which is sought to be impugned in the first petition, a levy of purchase tax on ground-nuts at the rate of 2 per cent. was imposed to the tune of Rs.34,950.77 P. , while a sum of Rs.934.27 P. was assessed as sales tax on edible oils. The first imposition is challenged on the ground that the levy of the tax is void and ultra vires.

3. The petitioner is a partnership firm doing the business of crushing oil-seeds at Khanna. During the course of its business, it makes purchases of oil-seeds also. It is not disputed that ground-nuts had been purchased by the petitioner and if these are regarded as oil-seeds the l