( 1. ) THIS is an application under Articles 226 and 227 of the Constitution for the issue of a writ of certiorari for quashing an order passed by the Additional Assistant Commissioner of Sales Tax, Indore, imposing a penalty of Rs.

20,000 on the petitioner under Section 43 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act ).

( 2. ) THE material facts are that an order for the assessment of sales tax for the year 1962-63 was made by the Additional Assistant Commissioner of Sales Tax on 14th February, 1964. At the conclusion of that order the Assistant Commissioner observed that during assessment it had been noticed that the petitioner had deliberately concealed its turnover and had submitted false returns; and that this called for action under Section 43 (1) of the Act and directed the issue of a notice to the petitioner under that provision.

( 3. ) ON receipt of the order of assessment and a notice of demand as also a notice under Section 43 (1), the petitioner applied for copies of certain documents relied on by the Additional Assistant Commissioner in the order of assessment passed by him. The petitioners grievance is that copies of