R.S.Narula, J.

1. Messrs Faridabad Industrial and Quarrying Company, the petitioner in this case, is a registered dealer within the meaning of the Punjab General Sales Tax Act, 1948, (hereinafter referred to as the principal Act). The petitioner-company admittedly entered into transactions of purchase and sale of commodities in which they carried on business. It is not disputed that for none of the four quarters of the financial year 1959-60 (i.e., for the period 1st April, 1959 to 31st March, 1960), the petitionercompany filed any quarterly returns of its turnover under the principal Act. On 22nd March, 1963, the Excise and Taxation Officer, Gurgaon, respondent No. 1, who is the appropriate Assessing Authority, passed an order relating to the year in question, copy of which has been filed as annexure "C" to the writ petition. In this order the Assessing Authority stated, inter alia, as follows :-

(i) the perusal of the file reveals....

(ii) the case has again come before me today for assessment after substituted service of the memo notice has been effected by the Taxation SubInspector himself by affixing the copy of the same to his business premises.

(iii)...but it is esta