(1.) THIS is a writ petition under article 226 of the Constitution.
(2.) THE prayers contained in the petition are that a writ of certiorari may be issued quashing the orders dated February 24, 1956, March 7, 1956, February 15, 1956, imposing penalty in respect of the assessment years 1944-45, 1946-47 and 1950-51 and further that a writ of mandamus may be issued restraining the respondents from realizing the amount of penalty imposed under the said orders.
(3.) TWO points have been argued before me by the learned counsel for the petitioner.