Medapa, C.J.—The petitioners in these four petitions pray under the provisions of article 226 of the Constitution for the issue of a writ of prohibition against the respondents from proceeding with the enquiry pursuant to the notice under section 34 of the Mysore Income Tax Act or in the alternative for a writ of certiorari for quashing the said notice.

2. The impugned proceedings were initiated by the Income Tax Officer Urban Circle, and by the Special Income Tax Officer, Bangalore, on 15th March, 1951, 29th March, 1952, 2nd December, 1953, and 24th February, 1954, respectively for the purpose of the Mysore Income Tax Act, the escaped income of the petitioners. The petitioners contend that the Income Tax Officer had no jurisdiction or authority to start such proceedings. The argument in support of this contention is two-fold :

(1) that section 34 of the Mysore Income Tax Act stood repealed on and from 1st April, 1959, and that therefore the notice issued under that section by the Income Tax Officer after its repeal was without authority, and

(2) that even otherwise, the agreement made between the President of India and the Rajpramukh of Mysore on 2nd February, 1950, under