1In these three writ petitions, Mr. V. Rama Shenoi, learned counsel for the petitioners, challenges the orders of assessment to sales tax made by the respective Sales Tax Officers.

2 Though the petitioners in each of these writ petitions are different, these writ petitions have been heard together, because common questions of law have been raised by Mr. Rama Shenoi, learned counsel for the petitioners.

3 The common questions of law that arise for decision in all these writ petitions are:
(1) the legality of the levy of surcharge under the Kerala Surcharge on Taxes Act, Act XI of 1957, and
(2) Whether transactions in 'maida' are exempt from payment of sales tax under S.5 clause (vi) of the General Sales Tax Act .

4 There is also a special question that arises for decision in O. P. No. 1585/60, as to whether the order of assessment therein suffers from the infirmity of being arbitrary and passed in violation of the principles of natural justice.

5 I may at this stage mention that as against the assessment orders, which are under attack in O. P. Nos. 214 and 215 of 1960, appeals before the appropriate Appellate Assistant Commissioners are pending. In those appeals, I am informed by Mr. Ra

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