(1.) HEARD Dr. A. K. Saraf, learned counsel for the petitioner, and Mr. U. Bhuyan, standing counsel for the Income-tax Department.
(2.) MR. Bhuyan, however, vehemently resisted the submission of Dr. Saraf and submitted that the petitioner should pay the said amount in instalments fixed by the Assistant Commissioner of Income-tax, Dhubri Circle.