Ajit Nath Roy, J. - (1.) This Rule was obtained by the petitioners against the Additional Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Commercial Tax Officer and the State of West Bengal requiring the opposite parties, respondents, to show cause as to why a writ of certiorari should not issue calling upon the respondents to return all records relating to orders dated 30th April, 1965, passed by the Additional Commissioner 6i Commercial Taxes, West Bengal, in Revision Cases Nos. 533 and 534 of 1964-65 so that conscionable justice may be administered by quashing the orders and also to show cause why a writ of prohibition should not issue commanding the respondents not to proceed on the basis of the orders and/or notice in Form VI dated 22nd February, 1964.
(2.) The order dated 30th April, 1965, is to be found in annexure H to the petition. The order was made on a petition for revision under Section 20(3) of the Bengal Finance (Sales Tax) Act, of the order dated 26th November, 1964, passed by the Assistant Commissioner of Commercial Taxes rejecting the petition of objection against the propriety of the Commercial Tax Officer in the matter of determination of the dealer's liability to pay tax under Section 4(2) of the Act with effect on and from 15, Baisakh 1366 B.S. By the order dated 30th April, 1965, the Additional Commissioner of Commercial Taxes, rejected the petition of the applicant.
(3.) The impugned notice dated 22nd February, 1964, is to be found in annexure E to the petition. By that notice the petitioners were called upon to produce accounts and documents for the purpose of assessment and the date of assessment was fixed on 9th July, 1964, at 11-30 A.M.;