( 1. ) THIS is an application under Article 226 of the Constitution of India for the issuance of a writ or writs in the nature of mandamus or certiorari against the respondents ordering them to refrain from issuing any notice to the petitioner either under Section 15 or Section 10 or under any other section of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter called the Act ).

( 2. ) THE petitioner, Bengal Nagpur Cotton Mills Club, Rajnandgaon, District Durg, claims to be a social and recreational club ; its alleged object being to arrange for the social entertainment and physical and mental recreation of its members. With a view of achieving its object, the petitioner says that it has to afford amenities in sports and indoor games to its members and has to supply cigarettes, soft drinks and foreign liquor to them. A notice under Section 15

(1) of the Act was served on the club to produce, before the Sales Tax Officer, documents and accounts of the club. The club was also asked to get itself registered under Section 8 of the said Act and a notice was served under Section 10 of the Act for submitting a return of accounts within two months of the date of the re