1. These six applications under Sec.115 of the Code of Civil Procedure have been filed by the plaintiff. He was assessed to pay income-tax for different assessment years by the Additional Income-tax Officer, Non-Company District 11 (1) Calcutta, hereinafter referred to as the Income-tax Officer. For the realisation of the tax six certificates were issued against him by the Certificate Officer, Bhagalpur. There were appeals against the orders passed by the Certificate Officer to the Additional Collector of Bhagalpur, "which were also dismissed. Then the petitioner preferred revisions before the Commissioner. Bhagalpur Division, and after that before the Member. Board of Revenue. Bihar, Patna. Having failed there, he instituted the six suits in the court of the Subordinate Judge, Bhagalpur. The reliefs claimed in the suits were:

(a) A declaration that the petitioner was not an assessee and the assessment order of the Income-tax Officer was illegal, null and void and without jurisdiction;

(b) A declaration that the orders passed by the Certificate Officer. Bhagalpur, Additional Collector, Bhagalpur, Commissioner, Bhagalpur Division, and Member, Board of Revenue, were illegal,