M.R.Sharma, J.

1. This judgment will dispose of Civil Writs Nos. 703 and 704 of 1972.

2. For facility of reference, the facts giving rise to C.W. No. 703 of 1972 may be briefly given. The petitioner is carrying on the business of manufacture and sale of dhoop and agarbatti and the firm is registered under the Punjab General Sales Tax Act, 1948 (hereinafter called the Act). For the year 1968-69, the petitioner was assessed on the turnover of Rs. 15,992.83, which related to the sale of dhoop and agarbatti at 6 per cent. in accordance with Section 5 of the Act. The petitioner was served with a notice under Section 11-A of the Act stating therein that the items relating to dhoop and agarbatti had been under-assessed and he was called upon to show cause why the tax at higher rate be not charged from him. The petitioner appeared before the Assessing Authority and submitted that dhoop and agarbatti were not attracted to enhanced liability of sales tax at the rate of 10 per cent., but his submissions did not find favour with the said authority. The petitioner has challenged this order, annexure A to the petition, dated 31st January, 1972, passed by respondent No. 1 in this petition