Judgment

AYYANGAR, J. : Muthappa Chettiar, the appellant in Civil Appeal 107 of 1956 was sought to be proceeded against for the recovery from him of Excess Profits Tax assessed in respect of the business of Muthappa & Co. of which he was a partner. He disputed the legality of the recovery proceedings and filed Writ Petition 498 of 1952 before the High Court of Madras for the issue of a writ of prohibition for directing the Income-Tax Officer, E.P.T. Circle Madras not to take coercive steps against him for the recovery of the tax assessed. This petition was dismissed & Civil Appeal 107 of 1956 has been filed on special leave obtained from this Court. During the hearing by the High Court, of Writ Petition 496 of 1952. Muthappa Chettiar (referred to hereafter as the appellant) sought also to impugn the legality of the order of assessment to Excess Profits Tax. The learned Judges held however that such a contention was not germane to the writ to prohibition for which he had prayed, adding also that there were no merits in the grounds urged. To avoid any technical objection, the appellant has filed in this Court Petition 130 of 1958 under Art. 32 of the Constitution in which the prayer i