( 1. ) BY this petition under Article 226 of the Constitution, the petitioner seeks a writ in the nature of prohibition, against Shri R. N. Mishra, Additional Sales Tax Officer, before whom proceedings for assessment of sales tax for the year 1963-64 are pending.

( 2. ) TO appreciate the contentions raised in this petition, certain material facts and relevant provisions of law may first be stated. The petitioner is a partnership firm and has registered itself as a dealer under the Madhya Pradesh General Sales Tax Act, 1958. The power to assess the tax liability created by the Act is conferred on the Commissioner under Sections 18 and 19. The Commissioner is authorised by Section 30 to delegate any of his powers to officers appointed under Section 3 to assist him. One of the categories of officers that can be appointed under that section to assist the Commissioner comprises of "sales Tax Officer or Additional Sales Tax Officer". "sales Tax Officer" is defined in Section 2 (p) to mean a Sales Tax Officer appointed under Section 3 and to include an Additional Sales Tax Officer. These officers exercise jurisdiction "within such areas as the appointing authority may specify" under Section 3 (3 ). The State Government has framed rules under the Act which are known as the Madhya Pradesh General Sales Tax Rules, 1959. Rule 2 of these Rules defines certain expressions of which three are relevant. "circle" means the area comprised within the local limits of the jurisdiction of a Sales Tax Officer as specified under Section 3 (3 ). "assessing authority" means the person to whom the Commissioner has delegated all or any of his powers of assessment and imposition of penalty or levy of fee under the Act. "appropriate Sales Tax Officer" in relation to any particular dealer means the Sales Tax Officer of the circle in which the dealers place of business is situated or if a dealer has more than one place of business in the State, the Sales Tax Officer of the circle in which his head office or principal place of business is situated. It is not disputed that the petitioners head office or principal place of business is situated within Raipur Circle No. 2. By Notification No. 1738-1113/v. S. T. of 13th June, 1966, the State Government under Section 3 (3) of the Act directed that Sales Tax Officers of Raipur 1 and Raipur 2 shall exercise the powers conferred under the Act within the local limits of Raipur 1 and Raipur 2 circles respectively. The local limits of these circles were also specified in the notification. On 24th June, 1968, the State Government transferred Shri R. N. Mishra, who was then the officiating Sales Tax Officer, flying squad, Raipur, to the post of officiating Additional Sales Tax Officer, Raipur Circle 2. There is also a Sales Tax Officer, namely, Shri Gautam, appointed by the Government for Raipur Circle 2. The delegation of the Commissioners powers was made by the Commissioner, Shri K. C. Tiwari, by Notification No. 267, dated 1st April, 1959, under which powers under Sections 18 and 19 in relation to assessment of dealers were conferred on Sales Tax Officers. Shri K. C. Tiwari ceased to hold the office of the Commissioner some time in 1964 and some other officer was appointed in his place. There has been, however, no fresh order of delegation by the new Commissioner and the officers are still exercising the powers delegated to them by the notification issued by the previous Commissioner Shri K. C. Tiwari.

( 3. ) THE first contention of the learned Counsel for the petitioner is that the State Government must specify the area within which an officer appointed by the Government is to exercise jurisdiction and no such area has been specified while transferring Shri Mishra to the post of Additional Sales Tax Officer, Raipur Circle 2. Now, we have already referred to the notification of 13th June, 1966, by which the State Government specified the areas comprised in Raipur Circle 1 and Raipur Circle 2 within which Sales T