( 1 ) BY this petition under Article 226 of the Constitution the petitioner impugns the validity of the proceedings for recovery of a sum of 2,26,500 which has been assessed as sales tax due from the petitioner for the first quarter of the assessment year 1970-71.

( 2 ) THE petitioner, M/s. Gangadhar Ramchand, is a dealer registered under the U. P. Sales Tax act, 1948. It did not file the return of its turnover for the first quarter of the assessment year 1970-71 (ending 30th June, 1970 ). On 14th September, 1970, the Sales Tax Officer, Agra, acting under Rule 41 (3) of the Rules framed under the U. P. Sales Tax Act, passed two provisional assessment orders (one under the U. P. Sales Tax Act and the other under the Central Sales Tax act), creating tax liability amounting to Rs. 2,52,500 (Rs. 2,02,600 under the U. P. Sales Tax act and Rs. 50,000 under the Central Sales Tax Act) against the petitioner. Eventually, in revision the tax liability of the petitioner for the first quarter of the year 1970-71 was reduced to rs. 2,36,450 (1,92,000 under the U. P. Sales Tax Act and Rs. 44,450 under the Central Sales. Tax Act ). It appears that prior to the order passed in revis