(1.) THIS is an application to issue a write of mandamus to the Income-tax Officer and District Collector, Kurnool. The petitioner claims to be a member of an undivided Hindu family. He was doing business in groundnut oil and in respect of the assessment year 1953-54 an order was made by the Income-tax Officer imposing a tax of Rs. 7,876.31 on the petitioner in his status as an individual. The petitioner filed an appeal before the Assistant Commissioner of Income-tax. Similarly, for the assessment year 1954-55 the petitioner was assessed as an individual and a tax of Rs. 4,929.62 has been imposed in respect of which, however, no appeal was filed.
(2.) THE first objection taken by Mr. Ramakrishnaiah, learned counsel for the petitioner, is that the Income-tax Officer had not disposed of his application for stay; and, relying upon the decision of the Andhra High Court in Vetcha Sreeramamurthy v. Income-tax Officer, Vizianagaram, it is argued that the Income-tax Officer, having been given a power of discretion to be used for public purpose, is bound to exercise it in appropriate cases. I this I am not persuaded that the Income-tax Officer did not exercise his discretion. THE tax for 1953-54 had to be paid by March 20,1958. On March 19,1958, on an application filed by the assessee, the present petitioner, asking for four months time for paying the tax, the Income-tax Officer extended the time for payment up to April 15,1958. On April 5,1958, the petitioner applied for the stay of the collection of tax till the disposal of the appeal by the Appellate Assisant Commissioner. On that application the Income-tax Officer had extended the time till April 25,1958. In these circumstances, there is no substance whatsoever in the contention that the Income-tax Officer failed and neglected to exercise his power of granting stay under section 45 of the Indian Income-tax Act.
(3.) THE writ petition is, therefore, dismissed subject to the above observations. In the circumstances, I make no order as to costs.