(1.) THE writ petition is finally heard and is being disposed of by this order.
(2.) THE challenge in this petition is primarily to the order dated 28th September, 1983, of the Additional Commissioner of Sales Tax. THE assessment order dated 26th February, 1981, in respect of the assessment year 1974-75 was served on the petitioner on 15th March, 1981. By the said order sales tax of Rs. 2,350 including Rs. 100 was levied.