P.B.Mukharji, J. - (1.) This is an application by Ganesh Chandra Dhar for a writ in the nature o certiorari to bring up the records of the Certificate Case No. 1782 J. T. of 1947-48 and for a writ of mandamus directing the respondents to forbear from giving effect to the certificate.
(2.) The facts briefly arc as follows: In May 1950 the petitioner with his brother filed a suit in the High Court being Suit No. 1108 of 1940 in the Original Side for partition, accounts, cancellation of the deed of arpannama and other reliefs. In that suit the receivers were appointed to take charge of the properties and business of the parties to the suit. The receivers also have been as- sessed to income-tax in respect of the estate. The suit was ultimately compromised by a consent decree on 30-8-1944. But the receivers were discharged on 8-7-1946.
(3.) The certificates which are now being challenged by the petitioner relate to the assessment years' 1942-43. Now, the facts about these assessments are that they were completed on 4-7-1946, four days before the Receivers were discharged and the demands were issued on 28-7-1946 after the discharge of the receivers.;