Judgement

SIKRI, J. : This appeal by special leave is directed against the judgment of the Madras High Court allowing the petition filed under Article 226 of the Constitution by Budha Pictures. Madras, respondent before us. The respondent had, inter alia, prayed for a writ of mandamus or such other appropriate writ, order or direction in the nature of a writ directing the 4th Income-tax Officer, City Circle V, Madras, to forbear from collecting from the respondent the sum of Rs. 20,000 in pursuance of his notices dated June 18, 1959, and March 21, 1961, issued under S. 46 (5-A) of the Indian Income-tax Act, 1922. These notices came to be issued in the following circumstances:

One, T. S. Baliah, a cine artist, was apparently in arrears of income-tax. The III Additional Income-tax Officer sent a letter dated June 18, 1959 to the respondent saying:

"I understand that you have engaged the services of Shri T. S. Baliah for a film being produced by you. As the above gentleman is in arrears of income-tax, I herewith enclose a notice under Section 46 (5-A) of the I T. Act, attaching the remuneration payable by you to Shri Baliah. Please credit to the Government account all amount that is and