- (1.) THESE two applications are connected in the sense that the points for determination in both the applications are identical. Consequently I think it proper to dispose of both the applications by means of this common judgment. Both the applications are under Article 226 of the Constitution of India and the prayers, which have been put in the alternative, are the same in both the applications.
(2.) THE applicants in both the cases pray for the issue of a writ of mandamus as against opposite party No. 2 i. e. the Collector of Pilibhit, directing him to issue suitable "forms" to the applicants for submitting their returns under the U. P. Agricultural Income-tax Act (Act 3 of 1949) as provided by Section 6 (2) (a) of the Act for the assessment year, 1951-1952.
(3.) THE applicants further pray that a writ of mandamus be issued directing opposite party No. 1 namely the Board of Revenue, Uttar Pradesh, to decide the respective applications of the applicants in accordance with law.;