ORDER. - This is a writ petition under Art. 226 of the Constitution. The prayer is for the issue of a writ in the nature of certiorari quashing the assessment order dated, 30th of December, 1963 whereby the benefit under Sec. 8(1) of the Central Sales Tax Act (hereinafter referred to as C.S.T. Act) in respect of the inter State sales was denied because of the petitioner's failure to file the declaration in form 'C' by the 31st March 1963, in accordance with the Circular issued by the Commissioner Sales Tax, Uttar Pradesh, dated 31st January 1963.

2. The facts leading up to this petition lie in a very narrow compass. They are : that the petitioner was a dealer in Khal, Oil, Kirana and Food grains and carried on business on his own account as well as on behalf or U.P. and Ex. U.P. Principals. In the relevant assessment year 1959-60, the total sales were of Rs. 21,94,416.78 np. out of which the sales outride U.P. were of Rs. 167,212-98 np. The petitioner filed all the quarterly returns showing his gross sales and net sates made to Ex. U.P. dealers as required by the C.S.T. Act read with Rule 5 of the Central Sales Tax (U.P.) Rules (hereinafter referred to as C.S.T. (U.P.) Rule