( 1 ) THIS is a Rule issued upon the opposite parties, the Commissioner of Income Tax, West Bengal, the Inspecting Assistant Commissioner of Income Tax, Range V, Calcutta, and the Income Tax Officer, West Dinajpur and Malda, to show cause why a writ in the nature of certiorari should not issue directing them to bring up to this Court the entire proceedings relating to disclosure mentioned in the petition so that the same may be quashed or otherwise dealt with or why a writ in the nature of mandamus should not issue directing them to rescind the said disclosure proceedings or why such other appropriate writs should not be issued or orders made as to this Court may seem fit and proper.

( 2 ) THE facts of the case are shortly as follows: The petitioner Amarendra Narayan Roy, is a zemindar of Bulbulchandi in the district of Malda, He is the 'karta' of a Mitakshara Hindu undivided family and is assessed as such to income-tax. In due course the assessee filed a return of income-tax for the assessment year 1947-48. It was then discovered by the Income Tax Officer that in or about January 1946 (which was within the accounting period) the petitioner had exchanged high denominati