S. K. DAS, J.:

(1) THE facts of the case have been stated in the judgment of my learned brother Kapur J., and it is not necessary for me to restate them. I have reached the same conclusion as has been reached by my learned brother. But in view of the importance of the question raised, I, would like to state in my own words the reasons for reaching that conclusion.

(2) THE two questions which have been referred to this larger bench are: 1. Is an order of assessment made by an authority, under a taxing statute which is Intra vires, open to challenge as repugnant to Art. 19 (1) (g), on the sole ground that it is based on a misconstruction of a provision of the Act or of a notification issued there under? 2. Can the validity of such an order be questioned in a petition under Art. 32 of the Constitution ?

(3) THESE two questions are inter-connected and substantially relate to one matter: is the validity of an order made with jurisdiction under an Act which is Intra vires and good law in all respects, or of a notification properly issued thereunder, liable to be questioned in a petition under Art. 32 of the Constitution on the sole ground that the pr