ARUNA DEVI JAJODIA Vs. COLLECTOR OF MADRAS

JUDGEMENT

(1.) THIS is an application for issuing a writ of mandamus directing the first respondent to forbear from proceeding with the sale or doing anything pursuant to the notice dated 4-10-1951.

(2.) THE first petitioner is the widow, and the other petitioners, are the sons of late Rangilal Jajodia, who died on 11th January 1946. Shankarlal Jajodia is the eldest brother of petitioners 2, 3 and 4. Prior to his death Rangilal Jajodia submitted returns for the assessment years 1941-42, 1942-43 and 1943-44 under the Incometax Act in respect of the business carried on by him at Madras. He also submitted returns under the Excess Profits Tax Act. He employed an auditor to discuss the matter with the Incometax Officer, and the enquiry was practically concluded, though the formal assessments were not made. After the death of Rangilal Jajodia the Incometax Officer altered the title for the assessment as "Estate of the late Sri Rangilal Jajodia, represented by Sri Shankarlal Jajodia, son of Rangilal Jajodia and Srimathi Aruna_ Devi, widow of Rangilal Jajodia and her children", and caused notice to that effect to be served at the business place, and Shankarlal Jajodia received the same.

(3.) IN the result the application fails and is dismissed 'with costs. Advocate's fee Rs. 100.