Gurdev Singh, J.

1. The petitioner-firm Messrs Rex Hosiery Factory is carrying on its business at Ludhiana and is registered under the Punjab General Sales Tax Act, 1948 , with the Assessing Authority of that place. For several years past it has been filing its returns under the Act with the Assessing Authority at Ludhiana. For the year 1962-63, however, it received notice from Shri Kuldip Singh Jaspal, the then Excise and Taxation Officer (Finance Department) at Chandigarh, to appear before him for assessment. Under the Punjab Government notification, dated 11th June, 1963, this officer had been appointed by the State of Punjab under Section 3 read with Section 2(a) of the Punjab General Sales Tax Act to assist the Excise and Taxation Commissioner and to frame assessments in the whole of the State of Punjab. Shri Kuldip Singh Jaspal was later on succeeded by the respondent Shri S.K. Jain before whom appearance was entered on behalf of the petitioner-firm. In the course of the proceedings before him, he called upon the petitioner to produce its account books and evidence of certain transactions. On conclusion of the proceedings before him, on 24th August, 1964, the responde