( 1. ) THIS order shall also govern the disposal of L. P. A. No. 208 of 1956.

( 2. ) THESE two appeals are against a common order made by Kotval J. in miscellaneous Petition Nos. 12 of 1955 and 437 of 1954. The appeals have been filed by the Regional Assistant Commissioner of Sales Tax, the Deputy commissioner of Sales Tax, and the State of Madhya Pradesh against a common respondent Ghanshyamdas son of Chhotelal, Karta and Manager of the joint family firm Chhotelal Keshavram of Rajnandgaon.

( 3. ) SHORTLY stated the facts are as follows : The respondent-firm, a registered dealer, was registered under the C. P. and Berar Sales Tax Act, 1947. The business of the respondent is carried on at several places, including Rajnandgaon, and the year of accounting is from Diwali to Diwali. The two cases with which we are dealing arise from the years 1949-50 and 1950-51. As a registered dealer, according to the rules, the respondent-firm was required to submit its return of turnover to the Sales Tax Officer. For the year 1949-50 the respondent-firm submitted return on 30th September 1950, but only for one quarter, instead of for all the four quarters of the year. In respect of the year