The judgment of the Court was delivered by

DESAI, C.J. - A notice has been served upon the appellant under section 21 of the U.P. Sales Tax Act by the Sales Tax Officer in respect of assessment for the year 1959-60. It was stated in the notice that the Sales Tax Officer had reason to believe that a part of the turnover of the appellant had escaped assessment to tax for the assessment year. The appellant appeared in response to the notice but without filing the return called for by it, and objected to the issue of the notice on the ground that he had no information on the basis of which he could issue the notice. It is said that on the receipt of the objection the Sales Tax Officer wrote to another Sales Tax Officer, namely the Sales Tax Officer, Special Investigation Branch, Varanasi, asking for certain information in connection with the appellant's assessment to income-tax. No order has been passed by the Sales Tax Officer on the appellant's objection and he has not passed any assessment order under section 21. The assesses, after waiting for some time for orders on its objection, applied for prohibition to restrain him from going on with the assessment and prohibition ha