Judgment

SHAH, J. : Agricultural income of the respondent Raja Jagdish Prasad Sahi - was assessed by the Collector of Sultanpur to tax under the U. P. Agricultural Income-tax Act 3 of 1949 for the Fasli year 1359, corresponding to the period July 1, 1951 to June 30, 1952, and he was directed to pay the amount due in four equal instalments of Rs.13,274/5/- each. The respondent failed to pay the first and the second instalments which fell due respectively on December 9, 1952 and February 9, 1953. The Revenue authorities imposed upon the respondent liability to pay Rs. 4,400/ - in the aggregate as penalty for default in payment of the two instalments.

2. Pursuant to a certificate issued by the Deputy Commissioner of Sultanpur, proceedings were started against the respondent to recover Rs. 17,674/ 5/ -being the amount of the second instalment and penalty. The respondant then presented a petition under Art. 226 of the Constitution before the High Court of Judicature at Allahabad for a writ directing the Collectors of Sultanpur and Allahabad to refrain from recovering or taking any steps for recovery of the amount claimed under the certificate by coercive process, and in the alternative, i