- (1.) THIS is an application by Ottanmal, Karta of the Hindu undivided family Rai Bahadur Seth Teomal under Article 226 of the Constitution. It is directed against certain certificate proceedings for the recovery of income-tax dues.
(2.) MR. R. C. Deb, learned Counsel for the applicant, has argued only one point in this petition. The point is that the notices dated the 29th January, 1957 annexed to the petition cannot be enforced because the claim therein is barred by limitation. These notices dated the 29th January 1957 were issued under section 7 of the Public Demands Recovery Act.
(3.) MR. Deb has abandoned all other points in the petition because they are covered by the results of the proceeding under section 66 (2) of the Income tax Act. He has also not pressed before me any question with regard to the notice under section 46 (5a) of the Income-tax Act. These concessions are therefore recorded.;