Inder Dev Dua, J.

1. The petitioner in this case is a partnership concern with Shri Kishan Chand and Shri Ram Parkash as partners carrying on the business of sale and purchase of Banaspati oils. The firm is a registered dealer with the Assessing Authority, Amritsar. For the years 1961-62 and 1962-63, ending 31st March, 1962, and 31st March, 1963, respectively, the petitioner-firm filed monthly returns as required under the rules and paid under Section 10 of the Punjab General Sales Tax Act (hereinafter called the Act) the amount of sales tax in accordance with the returns. All the returns were filed with the Assessing Authority, Amritsar, which was the competent authority for assessing the petitioner-firm in accordance with the requisite notification, dated 30th March, 1949. Similarly, for the year 1963-64 ending 31st March, 1964, all the monthly returns were filed in time with the same Assessing Authority and the amount of tax was paid as required under Section 10 of the Act. Up to the year 1960-61, the Assessing Authority, Amritsar, assessed the petitioner-firm and for the said year the order was passed on 28th February, 1962, and the amount of tax assessed was paid. On 1