( 1 ) THE petitioner on his own showing is a tax dodger. His true grievance appears to be that his tax evasion has been detected and that he is made to disgorge the unlawful gain made by him. He says that the order of rectification, which is the subjects-matter of attack in these proceedings, was made without the authority of law. Assuming with out deciding that his complaint is true, the first question for decision is whether, on the facts and in the circumstances of the case, we would be justified in exercising our extraordinary powers under article 226 of the Constitution.

( 2 ) THE material facts are as follows :

The petitioner is a coffee planter in Chickmagalur District. He owns coffee estates both in chickmagalur as well as in Hassan District. The Mysore State Legislature enacted the Mysore agriculture Income-tax Act, 1955 (Mysore Act No. 4 of 1955) to be referred to as the "act" hereinafter, providing for the levy of agricultural income-tax on "commercial crops" grown in the agricultural lands situate within the State. In that "act" the charging section is section 3, which provides : "3. (1) Agricultural income-tax at the rate or rates specified in Part I of the