JUDGMENT :

Subba Rao, J.

This appeal by special leave is directed against the judgment and order of the Kerala High Court issuing appropriate writs under Article 226 of the Constitution against the appellant and the second respondent.

2. One S.P. Sadanandan, a resident of Kozhikode, died on July 10, 1948, leaving a registered will dated June 23, 1948. Respondent 1 is his widow. Under the said will the testator appointed his widow the 1st respondent herein, his eldest son Earnest Devadas Sadanandan and one Paramasivan, a Chartered Accountant of Kozhikode, as his executors. The family of the testator consisted of his widow, 2 sons, 3 daughters and a grandson through a deceased daughter. Under the will various bequests were made.

3. S.P. Sadanandan was assessed to income tax for the years 1945-46 to 1949-50. The Income Tax Officer, after assessee's death, discovered that there was a large-scale evasion of tax by the assessee and on that ground on March 20, 1954, issued notices under Section 34 of the Income Tax Act, 1922, hereinafter called the Act, and they were addressed to "Late S.P. Sadanandan by his legal heirs E.D. Sadanandan and others, Kozhikode". Pursuant to the notices a return