(1.) This is an application under Article 226 of the Constitution for Writs in the nature of mandamus, certiorari and prohibition, for cancellation of orders issued by the income-tax officer, dist. V(A), Calcutta, calling upon the Petitioner to pay a sum of Rs. 21,538 under the provisions of Section 18(7) of the Indian Income-tax Act and also for prohibiting the Respondents from giving effect to the said orders.
(2.) The Petitioner is a company incorporated in India and carries on business at Pollock House, Calcutta.
(3.) Both the Petitioner company and one Heath and Co; (Calcutta), Ltd., are subsidiaries of J. Lyons and Co., Ltd., incorporated in the United Kingdom.