SARUPCHAND AND HUKUMCHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an application by the petitioners styling themselves as the firm Messrs. Sarupchand Hukumchand of Indore, under Article 226 of the Constitution of India, for a writ of certiorari and a writ of prohibition or a writ of like nature or an order for quashing a provisional assessment of the tax payable by the firm for the assessment year 1950-51, made by the Income Tax Officer, Indore, u/s 23B of the Income Tax Act, 1922, and for restraining the opponents from enforcing the assessment order and a notice of demand dated 19th February, 1952, by which the applicants were directed to pay the amount of the tax, namely Rs. 2,58,154-8-0 on or before 29th February, 1952. The petitioners have also filed another application in these proceedings challenging the propriety and validity of an order said to have been made on 29th February, 1952, by the Income Tax Officer, ignoring an order of interim injunction issued by this Court on 29th February, 1952, prohibiting the Income Tax Officer from taking any action to enforce the provisional assessment and the notice of demand dated 19th February, 1952, and imposing a penalty of Rs. 25,000 for the failure of the petitioners to pay the amount of the tax before the time fixed for its payment.