I.D.Dua and D.K.Mahajan JJ.

1. These four writ petitions (Civil Writs Nos. 272, 273, 382 and 784 of 1964) will be disposed of by the same order since they raise a common question of law and have been bracketed together for this very reason.

2. The main arguments were addressed in Civil Writ No. 382 of 1964. The facts, so far as relevant for our purpose, are as follows:-

-

Messrs Kishan Chand and Co., which is a partnership concern with Kishan Chand and Ram Parkash, as partners, carries on the business of sale and purchase of Banaspati oils and is registered as a 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 filed monthly returns and paid under Section 10 of the Punjab General Sales Tax Act (hereinafter called the Act) the amount due in accordance with those returns. The Assessing Authority, Amritsar, which was the competent authority for assessing the petitioner-firm, in accordance with notification No. 1344-E & T dated 30th March, 1949, entertained the returns. For the year 1960-61 also, the Assessing Authority, Amritsar, had assessed the petitioner in February, 1