A.K.SARKAR, J.

(1) THIS appeal is entirely without substance. It arises out of an application under Art. 226 of the Constitution made by the respondent assessee for a writ quashing an order of assessment made under s. 34 of the Income-tax Act, 1922.

(2) THE respondent made" advance payment of tax under s. 18 A (1) of the Income-tax Act for the assessment year 1952-53. On August 30, 1952, regular assessment for this year was made and a part of the tax paid in advance was thereupon found refundable to the respondent. Under the provisions of sub-s. (5) ofs. 18A, as it then stood, interest at a certain rate was payable on the amount paid in advance by an assessee under this section. Rupees 14,720-14-0 were found payable to the respondent under this provision and this sum was paid sometime in September 1952. On May 24, 1953, sub-s. (5) ofs. 18A was amended with effect from April 1, 1952. It is not necessary to refer to this amendment in detail and it is enough to state that under it the Government was to have paid to the respondent Rs. 9,404-5-0 instead ofRs. 14,720-14-0.

(3) ON March 18, 1957, a notice was issued under s. 34 (1) (b) stating that as