The appellants then asked for and obtained certificates of fitness under article 133 1 c of the Constitution.
The two appeals have been brought on those certificates.
The appellants have also filed in this companyrt two writ petitions under article 32 of the Constitution.
This permission was number granted, and the appellants then filed the two writ petitions in this companyrt praying for the issue of a similar writ of mandamus as was asked for in the High Court, as respects the year 1952 1953.
The two writ petitions were heard together and dismissed by the High Court by its judgment and order dated September 9, 1952.
The appellants then moved two writ petitions in the High Court of Allahabad, praying for 1 a writ of mandamus to be issued against the Board of Revenue and the Collector of Pilibhit, respondents herein, directing them to issue suitable forms to the appellants for submitting returns of their agricultural income as per the method of companyputation proved by clause a of sub section 2 of section 6 for the year 1951 52 and 2 a writ of certiorari quashing the order of the Board of Revenue refusing permission to the appellants to vary the method of companyputation under the proviso to sub section 1 of section 6.
In these petitions the appellants have stated the facts relating to the writ petitions filed in the High Court, and have added that during the pendency of the said writ petitions the time for filing the returns of agricultural income for the year 1952 53 also came, and the appellants again made an application for permission to file returns according to the method provided in clause a of sub section 2 of section 6.
K. Das, J. These two appeals and the companynected writ petitions have been heard together.
The Board of Revenue rejected their applications.
