( 1 ) THIS petition under Article 226 of the Constitution has been filed by Indo Lube Refineries, g-21, Industrial Area, Gorakhpur, for quashing the notice issued by the Sales Tax Officer, Sector i, Gorakhpur, for passing assessment order for the year 1981-82 and for prohibition restraining the Sales Tax Officer from making assessment in respect of the years 1981-82, 1982-83 and 1983-84.

( 2 ) FOR deciding the controversy involved in this petition, since it is not necessary for us to express our opinion on the merits, we confine ourselves to the facts notes for discussion to decide about the interpretation of Section 35 of the Sales Tax Act.

( 3 ) THE petitioner is a registered dealer under the U. P. Sales Tax Act, having been granted a provisional registration under Section 8-B of the Act with effect from 20th June, 1981. It was also granted a recognition certificate as a manufacturer to make purchases of raw materials. For the assessment year 1981-82, the petitioner filed return. While the proceedings of the aforesaid assessment year were pending, the petitioner moved an application before the Commissioner, sales Tax, under Section 35 of the Act on 20th August,