Manash Nath Roy, J. - (1.) This appeal from original order, is directed against the judgment and order dated 10th April, 1979, passed in C.R. No. 897(W) of 1973, by a learned Judge of this Court.
(2.) Before we deal with the submissions as made on behalf of the appellants, we must keep it on record that though the appeal was made ready as regards service, on 10th February, 1984 and on the same date it was placed in the general list, nobody appeared for the writ petitioner-respondents, to oppose the appeal.
(3.) The subject-matter of challenge in the concerned writ application was at the instance of M/s. Mangilal Rungta, a firm registered under the Indian Partnership Act, 1932 and which carried on the business as mentioned in the petition at 16, Kalakar Street, Calcutta and such challenge was directed against an order of assessment dated 26th March, 1973 and consequent issue of the notice of demand by the Commercial Tax Officer, Bobbili, Government of Andhra Pradesh. It should be noted further, that the said order was passed under the provisions of the Andhra Pradesh General Sales Tax Act, 1957.;