Judgment

SEN, J.:- These two special leave petitions are directed against an order of the Orissa High Court dated March 18, 1983 dismissing the writ petitions filed by the petitioners in limine challenging the two orders of assessment passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983. The connected petitions under Art. 32 of the Constitution are by an officer of the Company challenging the two orders of assessment.

2. By one of the writ petitions, the petitioners challenged the validity of the order of assessment under the Central Sales Tax Act, 1956 for the assessment year 1980-81 passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16, 1983 under Rule 15 of the Central Sales Tax (Orissa) Rules, 1957 treating the gross turnover of Rs. 7,13,94,903.63 p. as returned by the petitioners to be their taxable turnover and the tax payable thereon at 10 per cent at Rs. 71,39,490.36 p. By the other the petitioners challenged the validity of an order of assessment under the Orissa Sales Tax Act, 1947 for the assessment year 1980-81 passed by the Assistant Sales Tax Officer, Cuttack II Circle, Cuttack dated February 16,