The petitioner challenges the legality of proceedings under section 21 of the U.P. Sales Tax Act which are being taken against him for the assessment year 1959-60.

The petitioner, which is a private limited company carrying on business as a flour mill, was assessed to sales tax on the turnover of the assessment year 1959-60.

Subsequently a notice under section 21 of the Act was served on the petitioner on 28th March, 1964 (although the petitioner says the service was effected on 30th March, 1964). The petitioner applied for inspection of the records on 20th March, 1965, but as the Sales Tax Officer was out of station no order was passed on the application. On 6th June, 1964, the petitioner received a notice requiring it to produce the relevant account books. On 30th June, 1964, the Accountant of the petitioner appeared before the Sales Tax Officer and raised a preliminary objection to the effect that the notice under section 21 was vague and did not disclose the material upon which the Sales Tax Officer had reason to believe that any part of the turnover had escaped assessment. According to the counter-affidavit, the material upon which the notice under section 21 had been