Judgment

HEGDE, J.: - This is an original petitioner s appeal by certificate. It arises from a decision of a Division Bench of the Allahabad High Court in a Writ Petition under Article 226 of the Constitution.

2. The Income-tax Officer, Rampur, directed the appellant under Section 18 (3B) read with Section 18 (7) of the Income-tax Act, 1922 (to be hereinafter referred to as the Act) to pay Rs. 1,39,739/5/- as tax on a sum of Rs. 2,00,000/- remitted by him as selling commission to M/s. Nathirmal and Sons, Djakarta (Indonesia) during the year ending on December 31, 1951. The Income-tax Officer rejected the contention of the appellant that M/s. Nathirmal and Sons is not a non-resident firm. The Income-tax Officer came to the conclusion that the firm in question is a non-resident one and consequently the appellant was statutorily liable to deduct the income-tax payable by that firm and pay the same to the Government.

3. Aggrieved by that order the appellant went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner rejected the appeal on the ground that the same was not maintainable. He took the view that an appeal lay only under Section 30 (1A). But b