The judgment of the court was delivered by

GULATI, J. - This is a reference under section 11(1) of the U.P. Sales Tax Act.

The assessee is a manufacturer and dealer in bricks. He disclosed his turnover for the assessment year 1961-62 at Rs. 1,00,535.15 and Rs. 73,938.39 for the assessment year 1963-64. He deposited tax on this turnover at the rate of 2 per cent. which was the rate of tax prescribed under the charging section 3. The Sales Tax Officer did not accept the returns of the assessee and estimated the turnover for the two years at Rs. 1,51,000 and Rs. 1,17,000 respectively. He levied tax at the rate of 6 per cent. on the turnover for the year 1961-62 and at the rate of 7 per cent. on the turnover for the year 1963-64. It may be mentioned here that brick is a commodity which is taxable under section 3-A of the U.P. Sales Tax Act and according to the notifications issued under that section the rate of tax on the turnover of bricks was 6 per cent. during the year 1962-63 (sic) and 7 per cent. during the year 1963-64. The assessee was aggrieved and he filed two appeals without depositing any further tax. A preliminary objection was taken at the time the appeals came up