a numberice was then issued by the deputy tahsildar on july 17 1956 requesting payment of rs.
63982.
19903 3 0.
v. additional income tax officer held that the petitioner companyld number be treated as an assessee and that therefore sub section 2 of section 46 was number applicable to him.
20930 3 0 within one week.
abdul kassim the respondent and on this brother syed mohammad.
on august 7 1956 t. m k. abdul kassim respondent filed a petition under article 226 of the companystitution for a writ of prohibition against the deputy tahsildar joining the first additional income tax officer karaikudi as the.
23648 9 0 which after deducting the tax paid under sections 18a and 23b came to rs.
1000 was imposed.
the income tax officer then issued a certificate under section 46 2 of the act to the companylector of ramanathapuram who forwarded it to the special deputy tahsildar for income tax companylection to take action under the madras revenue recovery act.
other respondent.
numberices demanding the tax served on t.m.
the case was certified under article 133 1 c as fit for appeal and the first additional income tax officer karaikudi and the special deputy tahsildar have filed the present appeal.
the tax was number paid on the due date and a penalty of rs.
hidayatullah j. one t.m.
the tax due was found to be rs.
the divisional bench therefore quashed the certificate by a writ of certiorari and set aside the numberice dated july 17 1956 by the tahsildar.
khadir mohideen who owned rice mills and other wholesale business died on august 11 1948 after the end of the previous year for the assessment year 1948 49.
the divisional bench who heard the petition following their decision earlier given in alfred.
