( 1. ) THE petitioner is a Hindu undivided family trading under the name and style "messrs Ratanlal Hukumchand" at Ujjain and is a registered dealer under the Madhya Pradesh General Sales Tax Act, 1958, and was also a registered dealer under the Madhya Bharat Sales Tax Act, 1950 (Act No. 30 of 1950) which has been repealed by the Madhya Pradesh General Sales Tax Act, 1958. The Sales Tax Officer, Ujjain, for the assessment year 1957-58 assessed the petitioner-firm, by an order, dated 30th September, 1961. By another order, dated 28th November, 1961, the said officer imposed a penalty of Rs. 5,000 against the petitioner under Section 14 (1) (e) of the Madhya Bharat Sales Tax Act. The petitioner filed revision petitions against the said orders before the Additional Commissioner of Sales Tax, M. P. , Indore. The revisional authority modified the assessment order to certain extent and also reduced the penalty. In this petition under Article 226 of the Constitution the petitioner seeks a writ of cerliorari for quashing the said orders.

( 2. ) FROM the assessment record it appears that for the first three quarters the returns were filed on 29th July, 1957, 28th October, 1957, and