Judgement

T. L. VENKATARAMA AIYAR, J. : This is an appeal against the judgment of the High Court of Punjab in a reference under S. 66 (1) of the Indian Income-tax Act, 1922, hereinafter referred to as the Act.

2. The facts are that the respondent had not been assessed to income-tax prior to the assessment year 1948-49. On July 4, 1949, he made suo- motu returns showing an income of Rs. 4,494 for the accounting year 1947-48 being the previous year for the assessment year 1948-49 and an income of Rs. 31,646 for the accounting year 1948-49 being the previous year for the assessment year 1949-50. By orders dated August 25, 1949, the Income-tax Officer assessed the income for the assessment year 1948-49 at Rs. 6,277 and for the assessment year 194950 at Rs. 36,281. The correctness of these orders is not in question before us. We are concerned in these proceedings with the vires of an order, which the Income-tax Officer made on October 9, 1950, under S. 28 read with Ss. 18-A (3) and 18-A (9) of the Act. It will be convenient to set out these provisions, so far as they are material for the purpose of this appeal. Section 18-A (3) provides that.

"Any person who has not hitherto been assesse