- (1.) THIS is an application by the two petitioners under Article 226 of the Constitution for a writ to rescind and withdraw a notice under section 7 of the Public Demands Recovery Act dated 18th April, 1960 and the certificate dated 1st April, 1960.
(2.) THE point is short. The necessary facts giving rise to the question are as follows: the petitioners were separately assessed under the Indian Income Tax Act in respect of separate incomes. By a deed their father Sambhu Nath Sen dedicated certain properties to the family deity Sri Sri Radha Gobinda Jew and transferred the said properties to the Trustees for the purposes mentioned in the Trust Deed. The petitioners are the present Trustees of the Trust Deed. It is admitted by the petitioners that the Trustees have their' office at 10, Crooked Lane, Calcutta and having the assessment status of an 'association of Persons. ' Under the: Income Tax Act they were assessed to a total income of Rs. 39,137/ -. The trustees were served with a Notice of Demand specifying the amount payable by the said Trustees in pursuance; of the said assessment order, made for the year 1958-59. The Notice of demand is dated the 18th April, 1960 and describes in the column of 'name and address of the Certificate-debtor' the petitioners as 'sri N. C. Sen, and B. C. Sen, 10, Crooked Lane, Calcutta.
(3.) THE only point now urged on this application under Article 226 of the Constitution is that the assessment having been made upon N. C. Sen and B. C. Sen as Trustees of the Debattar Estate of Sri Sri Radha Gobinda Jew, the certificate is illegal and invalid because it does not expressly describe these two persons as such trustees.;