SUSANTA CHATTERJEE,J.

( 1 ) THE petitioner obtained the present rule on March 26, 1979, praying, inter alia, for issuance of a writ of mandamus commanding the respondents to rescind the notice under Section 226 (3) of the Income-tax Act dated February 21, 1979, issued by respondent No. 1 and the warrant of attachment of movable properties dated February 13, 1979, issued in execution of certificates Nos. 1410 and 1411 TR/5a/n/78-79 dated March 31, 1978, by respondent No. 2 to the Tax Recovery Officer and two notices of demand to defaulters both dated May 15, 1978, one in respect of the assessment year 1973-74 and the other in respect of the assessment year 1974-75. It is stated in detail that the petitioner inherited certain properties from his father, Dr. Sourendra Nath Ghosh, since deceased. The petitioner has also purchased a property at No. 59, Patuatolla Lane, Calcutta. It is further stated that the tax payable by the petitioner on account of his salary has been deducted at source. The petitioner is, however, liable to pay income-tax on his house property income. The names and description of the tenants occupying different portions of the property have been disclosed in the wr

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