This is a petition under article 226 of the Constitution. It seeks to quash two notice under section 21 of the U.P. Sales Tax Act issued by the Sales Tax Officer for the assessment year 1966-67.

For this assessment year, the petitioner was assessed in respect of its turnover under the Central Sales Tax Act by an assessment order, a copy whereof is annexure A to the petition. By a separate order, the petitioner was also assessed to sales tax under the U.P. Sales Tax Act (annexure B). Subsequently, on 20th March, 1971, the petitioner received two notices dated 18th March, 1971, under section 21 of the U.P. Sales Tax Act, seeking to reopen both the assessments, and requiring the petitioner to appear before the Sales Tax Officer on 30th March, 1971, with its books of account. It was stated in the notices that the Sales Tax Officer had reason to believe that some turnover liable to tax had escaped assessment.

The petitioner challenged the validity of these proceedings. He inspected the record, and found that the Sales Tax Officer had on the file recorded that from the income-tax department, it had been orally learnt that in the enquiry conducted by that department, it was found