JUDGMENT

RANGANATH MISRA, J.

(1) THESE are applications under Article 32 of the Constitution and challenge in these proceedings is to the validity of notice issued by the Excise and Taxation Officer-cum-Assessing Authority, respondent 2, under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the Haryana Act). Such notice is said to have been issued on 18/12/1980. The relevant periods are 1968-69 to 1974-75 and each of the writ petitions relates to one of these years. As common questions of fact and law arise in these petitions and a common set of arguments has been advanced at the Bar, we proceed to dispose of all these Writ Petition by a common judgment.

(2) PETITIONER 1, a Public Limited Company, has its factory at Ganaur within the District of Sonepat in Haryana State and petitioner 2 is its General Manager (Leeal) and duly constituted attorney. Petitioner 1 a manufacturer of electric resistance, welded steel tubes and pipes, is a dealer registered under the Haryana Act as also under the central Sales Tax Act. It filed returns for all the quarters covered within the period indicated above as prescribed by the Punjab General Sales Tax Act, 1948 (he