M. HIDAYATULLAH C. J. AND B. K. CHOUDHURY J.

( 1 ) THIS petition is by one Kanhayya-lal, who is carrying on business as a grain merchant in the name and style of Kanhayyalal Hariprasad. He registered himself as a dealer under the C. P. and Berar Sales Tax Act, 1947, on 18-8-1949. The petition arises out of assessment proceedings coupled with proceedings to, impose a penalty for a period from 29-1-1949 to 18-8-1949.

( 2 ) IT appears that a notice in Form No. V| was issued to the petitioner by the department asking for returns, but returns were not submitted. The Department, therefore, decided to takes action against him and started proceedings under section 24 (1) (a), as also under Section 1 (5) of the 8ale" Tax Act, after taking the assent of the Commissioner of sales Tax, because a notice served on the assessee to produce his documents was not obeyed. An ex parte order of assessment was passed against him on 25-41-1952 assessing him Rs. 771-2-0 as sales tax for the above period. A penalty of Rs. 50/- was also imposed on him under Section 1 (5) of the Act. The order of the Sale" Tax Officer is Annexure 'a'.

( 3 ) THE assessed deposited a sum of Rs. 300/- on 10-1-1953 and appealed

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