Judgment

PATANJALI SASTRI, JJ.

( 1 ) THIS is an appeal from an order of the High Court of Rajasthan directing by writ issued under Art. 226 of the Constitution that the Union of India, appellant herein, should not levy income-tax on the income of the respondent accruing arising or received in Rajasthan (excluding the area of the former covenanting State of Bundi) prior to 1/04/1950.

( 2 ) THE respondent resides and carriers on business in the district of Jodhpur in Rajasthan which is one of the Sates specified in Part B of the First Schedule to the Constitution (hereinafter referred to as part B States ). In May 1950 the respondent was required to file a return of his income for the previous year, that is the year ending 31/03/1950, for assessment to income-tax, and subsequently was also asked to produce the relevant account books before the Income-tax Officer, Jodhpur on 11/08/1950.

THEREUPON the respondent presented the petition, out of which this appeal arises, on 23/08/1950 invoking the jurisdiction of the High Court under Art. 226 of the Constitution for the issue of "a writ of mandamus or certiorari or other appropriate writ" directing the appellant not to take any action u