Pandey, J.

1. This petition under Articles 226 and 227 of the Constitution' is directed against certain orders passed and action taken by the Deputy Commissioner of Sales Tax, Jabalpur, whereby he declined to entertain second appeals against orders of assess-taewt of sales tax on the ground that, under the Madhya Pradesh General Sales Tax Act, 1959 (2 of 1959), the Board of Revenue, Madhya Pradesh, had jurisdiction to entertain, such appeals.

2. For brevity, the details of the various assessment orders, first appeals, second appeals and action taken to regard to second appeals are given in the following table :

Period of assessment

Date

Date of order in first appeal

Date of second appeal and action taken

1.

19-10-1932

to

6-11-1953

22-9-1956

1-4-1961

20-10-1961 returned

2.

7-11-1953

to

26-10-1954

29-12-1956

1-4-1961

20-10-1961 returned

3.

27-10-1954

to

14-11-1955

24- 4-1958

10-1-1959

Transmitted to the Board of Revenue

4.

15-11-1955

to

2-11-1956

31-8-1960

27-12-1960

4-10-1961 returned

3. Prior to the commencement of the Madhya Pradesh General Sales Tax Act, 1959 (hereinafter called the Act on 1 April 1959, the assessees had, under the Central Provinces and Berar Sales Tax Act, 1947, a right to file two