1. This is a petition by Sardar Mahinder Singh who was doing the work of repairing and building bodies on customers' chassis. He had not registered himself as a dealer under a bona fide belief that he was not a dealer at all and that he was merely doing contract works. Proceedings were, however, started against the petitioner for assessment under the M. P. General Sales Tax Act for periods from 1st January, 1963, to 31st December, 1963, and 1st January, 1964, to 3rd November, 1966. The petitioner contested his liability as a dealer. Ultimately, his plea was rejected by the Sales Tax Officer and in his appeal against the first period it was held that he was liable to be registered as a dealer. This appeal was decided by order dated 29th August, 1966, which was served on the petitioner on 8th September, 1966. On this date, according to the petitioner, the matter having been finally decided, he applied for registration on 1st November, 1966, and was soon registered as a dealer. However, the petitioner was assessed to sales tax and the Sales Tax Officer after assessment for the second period imposed a penalty on him of Rs. 22,500. But on revision the Deputy Commissioner of Sales Tax reduced the penalty to Rs. 16,000. It is against these orders imposing a penalty by the Sales Tax Officer and the reduced amount of penalty of Rs. 16,000 by the Deputy Commissioner of Sales Tax that the present writ petition has been pressed. The matter of assessment of sales tax was not pressed.