( 1 ) THIS is a petition under Article 226 of the Constitution of India for a writ against the Sales Tax Department. The petitioner Messrs. Govindram Ramprasad is a registered partnership firm carrying on the business of selling petroleum products and kerosene at Indore. In the year 1952-53, the petitioner purchased from the bombay office of the Burmah Shell Oil Storage and Distributing Company of India, ltd. , 5306 packed and sealed tins of kerosene. These tins were admittedly sold by the petitioner to its customers in the original packing. At first the Sales Tax Department did not include in the turnover of the petitioner the price realised from the sale of the tins because kerosene was not a taxable commodity within the meaning of the Act. Later, however, in 1956 a notice was served on the petitioner under Section 10 of the Madhya Bharat Sales Tax Act informing it that a certain portion of its turnover for the year 1952-53 had escaped assessment and that the assessment was to be revised. The petitioner thereupon produced its books for the inspection of the Department and on 29-3-1956 the case was heard. The petitioner averred that for a period of three months it heard nothing in

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