K.S.SIDHU, J. - (1.)THIS is an application under Art. 226 of the Constitution of India for the issue of directions, orders or writs in the nature of certiorari, prohibition and mandamus to the ITO, Central Circle I, Jaipur, the IAC (Assessment) -I, Jaipur, and the Union of India, respondents Nos. 1, 2 and 3, respectively, for bringing up the record of the proceedings of reassessment of the petitioner's income for the asst. year 1977 -78, held under S. 147 of the INCOME TAX ACT, 1961 (hereinafter called "the Act"), and quashing, (i) the reassessment order, dt. 12th Feb., 1981, made thereunder, (ii) the notice dt. 11th April, 1980, issued under S. 148 of the Act, and (iii) three separate orders of provisional attachment dt. 11th/12th/23rd Aug., 1980, passed under S. 281B of the Act, and also restraining the respondents from taking any action against the petitioner, or in relation to his property, to enforce these notices and orders. In addition to this multiple relief, the petitioner also prayed for a declaration that Ss. 147 and 148 of the Act and S. 3 of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948, are unconstitutional and, therefore, null and void.
(2.)THE facts which are necessary for the disposal of this writ petition may be shortly stated here. The petitioner, Vimal Chandra Golecha, is carrying on the business of sale and purchase of precious stones. He filed a return of his income, for the asst. year 1977 -78, on 29th Aug., 1977. According to him, his total income chargeable to tax was Rs. 73,580. The ITO made an assessment order on 29th Oct., 1977, computing the total assessable income of the petitioner at Rs. 81,550.
The petitioner's brother, Hem Chandra Golecha, deceased, had been working for a firm, M/s Sales S.A. of Geneva, in 1969. In due course, he became general manager of a firm called M/s Ashlyn & Co., Frankfurt. He went to Brazil and disappeared there in 1976. He has not been heard of since 7th July, 1976. The petitioner and his family suspected that Hem Chandra Golecha had been murdered and that John Ashlyn (of M/s Ashlyn & Co. Frankfurt) had a hand in his murder. John Ashlyn caused a notice, dt. 6th Dec., 1977, to be served on M/s Golecha Exports (P) Ltd., of which the petitioner is a director, demanding payment from the said company of a sum of one million dollars as damages for the alleged wrongful acts of the company and its officers. He is said to have supplied to the respondents photostat copies of certain documents, purporting to have been signed by the petitioner, with a view to involving the petitioner in such proceedings as may be started on that basis by the authorities concerned in India. According to the petitioner, all these documents have been fabricated and forged by John Ashlyn to blackmail the petitioner in an attempt to stop him from taking action for solving the mystery of the disappearance of his brother, Hem Chandra Golecha in 1976.

(3.)THE petitioner's grievance is that acting on those false and fabricated documents, the ITO (respondent No. 1) served the impugned notice dt. 11th April, 1980, on him under S. 148 of the Act, stating that he proposed to reassess his income as he had "reason to believe that your income chargeable to tax for the asst. year 1977 -78 has escaped assessment within the meaning of S. 147 of the INCOME TAX ACT, 1961", and calling upon him to furnish a return of his income for the asst. year 1977 - 78. The petitioner sent a written reply to this notice on 22nd May, 1980, stating that the return originally filed by him which formed the basis of the assessment order dt. 29th Oct., 1977, may be treated as return filed in pursuance of this notice. The petitioner further requested the ITO to let him know the reasons which made him believe that the petitioner's income had escaped assessment.