Judgment

HIDAYATULLAH, J. : These are four appeals filed by two brothers Chockalingam and Meyyappan against a common judgment of the High Court of Madras dated September 30, 1958, by which the High Court dismissed four petitions under Article 226 of the Constitution filed by them. Each of the appellants had filed two such petitions for the assessment years 1951-52 and 1952-53 in respect of which they were ordered to pay penal interest under S. 18A (8) of the Income-tax Act. The High Court certified the cases as fit for appeal to this Court and hence the present appeals.

2. The facts are these. Chockalingam and Meyyappan are the sons of one Meyyappa Chettiar. At first the assessment was on the Hindu Undivided Family but by an order of the High Court dated December 5, 1949, a partial partition in the family was recognised from the assessment years 1940-41. It is not necessary to narrate the events that transpired after the decision of the High Court. The judgment of the High Court was given effect to after 1953 and the assessments for the years 1951-52 and 1952-53 made on the brothers as individuals were completed on July 11, 1953, and August 30, 1954, respectively for the two years.