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1. This writ petition preferred under article 226 of the Constitution of India is directed against the notice No. DR/CT/W-35/B dated 3rd July, 1969, issued by the Commercial Tax Officer, Haveri, respondent 1, under section 18-A of the Mysore Sales Tax Act, 1957, hereinafter called the Act, proposing to levy a levy a penalty up to Rs. 13,080.93. The petitioner is a dealer under the Act carrying on business on its own account and also as a commission agent on behalf of its known principals. At the time of making the assessment for the period from 5th November, 1964, to 24th October, 1965, the petitioner objected to the levy of sales tax on the turnover of sales of chillies effected as commission agents of agricultural producers. The assessing authority rejected the objection on the ground that the assessee had not filed a list of its principals alleged to be agriculturists and that it had merely asserted that they were agriculturists. On appeal preferred by the petitioner to the Deputy Commissioner of Commercial Taxes, the objection of the petitioner was accepted and the turnover in dispute was exempted from sales tax. Under the Act, sales by agriculturists of their agricultural produce is not taxable whether sale is effected by the producers or through commission agents.