Chakravartti, CJ. - (1.) The appellant, Shiromoni Prosad Bhakat, complains of an order of Sinha, J., dated 20-3-1956, whereby the learned Judge declined to issue a Rule on an application made by the appellant under Article 226 of the Constitution of India. Although no Rule was issued, the learned Judge placed on record his reasons for not issuing a Rule in a short order.
(2.) The case concerns the appellant's assessment for the year 1947-48. It appears that in the return filed by him, he showed an agricultural income of Rs. 3,312, but the Income-tax Officer was not satisfied that the return made was correct and complete. Accordingly, he called upon the appellant to produce evidence in support of his return and in fact considered that evidence and heard the appellant on 10-11-1947. A short order, recorded on that date stated that evidence had been produced and it had been checked and that the assessment order would be made "later on."
(3.) The appellant's case is that he heared nothing further about the assessment till a Notice of Demand was served upon him on the 20th of August, 1952. On receiving the notice, he paid the tax under protest and at the same time applied for a certified copy of the assessment order. He obtained the certified copy on the 27th of October, 1952. The assessment order showed that the appellant's gross income had been determined at Rs. 46,663-12-0 and his taxable income at Rs. 21,734-5-0 and that the order had been made on the 28th of March, 1952. The tax assessed and demanded of the appellant was Rs. 1,841-5-0.;