1. In this group of four writ petitions, four assessment orders under the U. P. Sales Tax Act , all dated March 20, 1963 have been challenged. The assessment orders were made by Sri L. L. Merh, Sales Tax Officer, Kanpur. They were challenged on the ground that Sri Merh had not been authorised by the State Government to make any assessment under the Act in accordance with S.2 (a) of the Act and as such the impugned orders were without jurisdiction. In support of this contention reliance was placed on a decision of a Division Bench of this Court in Commissioner of Sales Tax, U. P. Lucknow v. Punjab Trading Co. Ltd. Bhatinda, Sales Tax Ref. No. 276 of 1957, D/-11-4-1963 : (reported in ILR (1963) 2 All 303). On behalf of the opposite parties, reliance was placed upon the decision of another Division Bench in S