1 These seven writ Petitions are against the provisional assessment orders under the General Sales Tax Act , No. XI of 1125, and the grounds, on which the petitioners seek to vacate them, are two in number. The first is that the assessment orders, based on the notification under S. 5(vii) of the , are notwithstanding the validation by the General Sales Tax (Amendment) Act, No. III of 1960, defective and inadequate to levy the sales tax on the petitioners. The Amendment Act has been passed because of Abu v. State of Kerala (1960 KLJ 457), wherein a Division Bench of this Court has held that the aforesaid notification due to non compliance with the provisions of S. 24 of the , which Section provided how the Rules are to be framed under the Act, would not justify the last purchaser of the commodities mentioned in the notification being made liable to sales tax, even though the notification be mentioned in R.4(2) under the Act. Thereafter, the enacting authorities have passed the General Sales Tax (Amendment) Ordinance, 1960 (No. 1 of 1960), which has repealed and was followed by the General Sales Tax (Amendment) Act, No. III of 1960. Thereunder, old S.5(vii) has been amended and S