Judgment

GROVER, J.:- These cross appeals arise out of a judgment of the Division Bench of the Allahabad High Court by which the petitions under Article 226 of the Constitution filed by the assessee were partly allowed.

2. The assessee was assessed to agricultural income-tax under the U. P. Agricultural Income-tax Act, Act III of 1949 hereinafter referred to as the "Act" for the years 1360 Fasli (July 1, 1952 to June 30,1953), Fasli (July 1, 1953 to June 30, 1954), Fasli (July 1, 1954 to June 30, 1955), Fasli (July 1, 1955 to June 30, 1956). The assessment orders relating to the first two years were made on November 23, 1959 and in respect of the subsequent years they were made on October 21, 1959 and August 13, 1957 respectively. It appears that certain penalties were also imposed. As the assessee made default in payment of the amount of tax and penalty, proceedings were taken against him for the realization thereof and attachment orders were issued by the Tahsildar on March 10, 1962. On May 21, 1962 the appellant filed a writ petition in the High Court praying that all coercive processes for the realization of the taxes and the penalties including the sale of land attached be quash