LAHIRI, J.

1. THIS rule has been obtained by the petitioner under Art. 227 of the Constitution of India, for quashing a certificate proceeding pending against him before the Certificate Officer, 24-Par-ganas, for the realisation of unpaid income-tax on the ground that the proceeding is void ab initio.

2. THE facts which are not disputed may be briefly stated as follows : THE petitioner was assessed on an income of Rs. 27,162 for the year 1946-1947. Subsequently, this assessment was re-opened under s. 34 of the Indian IT Act, and he was assessed on an income of Rs. 7,46,476, and his tax liability was determined at Rs. 6,53,638, and odd. THE petitioner filed an appeal against this assessment which is said to be still pending. On the 25th May, 1951, the ITO acting under s. 46(2) of the Indian IT Act forwarded a certificate to the Collector of 24-Parganas specifying the amount due from the petitioner and, on the basis of the certificate thus forwarded, a proceeding under the Public Demands Recovery Act was started against the petitioner by the Certificate Officer, 24- Parganas. THE notice under s. 7 of the Public Demands Recovery Act was served on the petitioner on the 11th July