DWIVEDI, J. :- These two appeals arise out of two writ petitions. The petitions were disposed of by a common judgment, and we propose to follow this pattern. The leading case is the special Appeal No. 113.

2. Broad facts of the case have been set out elaborately in the judgment of the learned single Judge. We would not repeat them in detail but would restate only such facts as are material for deciding the arguments before us.

3. The learned Judge allowed the petitions and quashed the notices issued by the Sales Tax Officer (Ex. U. P. Dealers), Allahabad. Two notices were issued to the respondents under the provisions of the Sales Tax Act. One was issued on December 26, 1956, and the other on March 2, 1957. They were issued by Sri Musharraf Husain, Sales Tax Officer (for Ex. U. P. Dealers) Allahabad. They called upon the respondents to produce their account-books including purchase invoices, cash memos, bills, receipt books, sales tax registers and other papers before him for enabling him to assess sales tax on them for 1953-54, 1954-55 and for the period between April 1 and September 6, 1955. They did not obey the notices and filed writ petitions in this Court. In the petit