Judgement

Appeal (No. 43 of 1943) from a judgment and decree of the High Court (January 16, 1941) which had reversed a decree of the Court of the Subordinate Judge, Howrah (July 31, 1936).

The following facts are taken from the judgment of the Judicial Committee On February 27, 1933, the appellant was assessed to income-tax and super-tax by the Income-tax Officer, Howrah, under the provisions of the Indian Income-tax Act, 1922, for the years 1928-29, 1929-30 and 1930-31, the assessments being made under the provisions of s. 23, sub-s. 4. Notices of demand were issued and tax for the year 1928-29 was paid by the appellant, but the tax for the remaining two years remained due. Penalties were imposed by the Income-tax Officer under s. 46, sub-s. 1, Indian Income-tax Act, and certain recoveries were made. It was not necessary to consider those matters in detail since it was not the appellants case that nothing was due from him at the date of the disputed certificate, and the exact amount due was not in issue in this appeal. On March 29, 1933, the Income-tax Officer, purporting to act under the power conferred by s.46, sub-s.2, of the Indian Income-tax Act, addressed to the Collector a