S.B.Capoor and Inder Dev Dua JJ.

1. This petition under Articles 226 and 227 of the Constitution was admitted to a Division Bench on 23rd August, 1965, and notice was issued by the Motion Bench for 13th September, 1965.

2. The petitioner-firm was duly registered under the Indian Partnership Act and is a registered dealer under the Punjab General Sales Tax Act (hereinafter described as the Act). The firm deals in vegetable ghee and hydrogenated oils. The petitioner had to file monthly returns under the Act and for the 12 months of the year 1961-62, all the returns were filed with the Assessing Authority at Amritsar, the amount of tax also having been paid in accordance with the returns as provided in Section 10 of the Act. The Excise and Taxation Officer (Finance Department), Chandigarh, Shri S.K. Jain, issued notice under Section 11(2) of the Act for the year 1961-62, but the petitioner-firm challenged that officers jurisdiction to do so because the Assessing Authority at Amritsar was the competent authority to assess the petitioner-firm. This Court was accordingly approached in C.W. No. 382 of 1964, which was disposed of by a Bench of this Court on 17th November, 1964. Tha