ABANINDRA KUMAR MAITY Vs. A K BISWAS

JUDGEMENT

(1.) This is a Rule under Article 227, Constitution of India obtained by the petitioner against certain proceedings pending against him before the Certificate Officer, Midnapore. The facts giving rise to this Rule may be stated as follows :

(2.) In 1950 the Income-tax Officer, Midnapore, assessed the petitioner to pay an income-tax to the extent of Rs. 6,613/- for an alleged concealed income of Rs. 28,101/- for the year 1946-47 in Income Tax Case No. 162-M of 1946-47 and against that assessment order the petitioner filed an appeal to the Appellate Assistant Commissioner of Income Tax which is still pending.

(3.) On 26-3-1952, at the instance of the Income Tax Officer, Midnapore, the Certificate Officer of Midnapore started a proceeding under the Public Demands Recovery Act against the petitioner which was registered and numbered as Certificate Case No. 62-P/8 of 1951 and 1952 and directed a notice under Section 7 of the said Act to be issued. On receipt of the notice under Section 7 the petitioner filed an application for staying the proceeding till the disposal of the appeal by the Assistant Commissioner, which was rejected on 25-5-1952.