Judgement

MAHAJAN C.J.I. : This is a petition under Article 32 of the Constitution of India for the enforcement of fundamental rights under Articles 31(1) and 19(1) (f) of the constitution and for the issue of writs in the nature of mandamus and/or certiorari and for suitable directions restraining the respondents from interfering with the petitioner s properties in violation of his fundamental rights.

2. The petition arises in these circumstances. The petitioner, along with his brothers, used to carry on the business of toddy and liquor vendors. In addition to this, one of he brothers used to run a bus service and dealt in cotton and money-lending also. All the brothers owned extensive properties, both agricultural and non-agricultural. Though prior to the assessment year 1926-27 all the brothers were assessed to income-tax as a Hindu undivided family, since then up to the year 19

6 they were assessed separately on account of a partition alleged to have been made between them. In December 1946 the Income-tax Officer commenced proceedings against them under Section 34 on the ground that the case of partition, set up by them was not correct and as a matter of fact there had been no