OAK, C. J. :- This petition under Art. 226 of the Constitution arises out of proceedings under the U.P. Sales Tax Act, 1948 (hereinafter referred to as 'the Act'). Messrs. Janta Cycle and Motor Mart, Kanpur, are the petitioner. The Assistant Commissioner (Judicial), Kanpur, is respondent No. 1.

2. The petitioner is a dealer at Kanpur dealing in cycles and cycle parts. On 29-8-1966 the Sales Tax Officer, Kanpur, passed an assessment order for the year 1964-65. The petitioner's not turnover was fixed at Rs. 2,60,000. A sum of Rs. 12,940 was assessed as sales tax payable by the dealer. The petitioner filed on 19-9-1966 an appeal against the assessment order, dated 29-8-1966. According to the memorandum of appeal, the amount of sales tax admitted by the appellant was Rs. 1,612.91. By this time the appellant had deposited a sum of Rs. 1,610.91 as sales tax. The amount so deposited fell short of the amount of admitted tax by Rs. 2. The appellant deposited an additional sura of Rs. 5 in January, 1967.

3. When the appeal came up for hearing before the Assistant Commissioner (Judicial), Kanpur, on 1-3-1967, it was urged for the Sales Tax Officer that the appeal ought to be rejected