( 1 ) THIS is an appeal from an order made by S. R. Das Gupta J. , directing that the appellant Income-Tax Officer do revise an order which was made by him on March 18, 1949 and make it consistent with the order for instalments which was made by the Certificate Officer, 24-Parganas, on May 25, 1950.

( 2 ) IN the petition the petitioner who is the respondent before us asked for: (a) Issue of a writ of mandamus or a writ of a like nature; of an order directing the Income-tax Officer to show cause why the order complained of and dated the 18th March, 1949, should not be set aside; (b) quashing the said order etc.

( 3 ) THE Income-Tax Officer alone was party to the petition.

( 4 ) A Rule Nisi was granted on this petition directing the Income-Tax Officer to show cause why the order made by him under Section 46 (5a) of the Indian Income Tax Act and dated 18th March 1949 should not be set aside and/ or quashed.

( 5 ) THIS Rule was served also on the Appellant Union of India and thus it was made a party to these proceedings.

( 6 ) DR. Radha Binode Pal who appeared on behalf of the petitioner before the learned Judge modified the prayers of the petition bv asking the Cour