1. IN this Rule the petitioner asks for an order under article 227 of the Constitution of India quashing an order of attachment passed in certificate case No. 348/i. T. (C) /55-56 by the Certificate Officer, 24-Parganas, alipore. The petitioner was assessed to income-tax and super-tax for the assessment year 1951-52 amounting to Rs. 13,997/8/ -. On a requisition made by the Income Tax Officer under section 46 (2) of the Indian Income Tax Act, 1922 the Certificate Officer signed a certificate dated March 31, 1956 under section 4 of the Bengal Public Demands recovery Act, 1913 stating that the demand is due from the petitioner to the Union of India and on the same date directed the entry of the certificate in Register X and the issue of a notice under section 7 of the Act. A notice under section 7 dated April 4, 1956, was served upon the petitioner on or about May 1, 1956. The certificate case was adjourned from time to time and on April 4, 1961 the Certificate Officer made an order for attachment of a sum of Rs. 2366-40 np. lying to the credit of the petitioner's account with messrs. Hindusthan Mercantile Bank of 201 Mahatma Gandhi Road, Calcutta. On May 23, 1961, the petit