Judgment

SHAH, J. : These are two appeals with certificates or fitness granted by the High Court of Judicature at Madras against certain orders passed in Writ Petitions under Art. 226 of the Constitution.

2. one Ramaswami Iyer- father of the respondent- was assessed to income-tax in the status of a Hindu Undivided Family. Ramaswami Iyer died in 1949 and the respondent M.R. Vidyasagar became the manager of the family. The family was a partner through its manager in a firm styled The Madura Knitting Company", and the share in the profits of the partnership which was registered under the Indian Income-tax Act was the principal source of its assessable income. Under S.18A of the Indian Income-tax Act, the Hindu undivided family was liable to pay advance tax for each of the assessment years 1946- 47, 1947-48 and 1948-49 The Income-tax of Officer, Madura, issued notices under S.18A (1) of the Indian Income-tax Act for payment of advance tax on the basis of the preceding year s income. It was open to the assessee to submit a revised estimate of his income under S. 18A (2) in respect of the year in question and Ramaswami Iyer- who was at the material time the manager availed himself of the o