Order. - This is an appln. by one Mr. Elbridge Watson for a writ of mandamus or a writ of like nature or an order directing the resp. Sri R. K. Das, an Income-tax Officer, to show cause why the orders complained of and dated 18-3-1949, should not be set aside and for quashing the said orders.

2. The case of the petnr. before me is as follows: The petnr., an American citizen by birth, is a citizen of India and thereafter of the Union of India for about 16 years. The petnr. is the Manager and Director of Messrs. Chrestian Mica Industries Ltd. The total income which the petnr. gets from the said company is the net sum of Rs. 60,000 to Rs. 70,000 annually after deducting the income-tax payable by him. On 22-10-1948, the petnr. was assessed an income-tax for assessment year 1946-47. The tax assessed was Rs. 5,30,526 and after crediting the sums of Rs. 50,252-11-0 and Rs. 12,616-4-0 realised by the resp. a sum of Rs. 4,67,657-1-0 became due and payable by the petnr. to the income-tax authorities. On 18-11-1948, the resp. caused a notice of attachment under s. 46 (5A), Income-tax Act, 1922, to be issued and served upon the Chrestian Mica Industries Ltd., the employers of the petnr. By the said notice of attachment, the said Messrs. Chrestian Mica Industries Ltd. were required to pay to the resp. forthwith any money due from them to the petnr. or held by them for or on account of the petnr. and also to pay any money which may become due to him or any money which the said Messrs. Chrestian Mica Industries Ltd. may subsequently hold for or on account of the petnr. within the next three months. On 21-12-1948, the resp. forwarded to the office of the Certificate Officer, 24 Parganas, Alipore, a certificate for Rs. 4,67,657-1-0 under s. 46 (2), Income-tax Act for recovery of the said sum by the Certificate Officer under the Bengal Public Demands Recovery Act, 1913. The said certificate was filed with the Certificate Officer, 24 Parganas, Alipore, and the case was numbered and registered as No. 201 I. T. of 1948-49. After having forwarded to the office of the Certificate Officer, 24 Parganas, the Certificate as aforesaid, the Income-tax Officer on 18-3-1949, caused another letter of attachment to be served upon the employers of the petnr. namely, Messrs. Chrestian Mica Industries Ltd. and caused an attachment to be effected under s. 46 (5A), Income-tax Act. By the said notice Messrs. Chrestian Mica Industries Ltd. were required under s. 46 (5A), Income-tax Act, 1922, to pay to the resp. forthwith any amount due from them to the petnr. or held by them for or on account of the said petnr. up to the amount of arrears shown in the said letter which was Rs. 3,37,345-5-0 and also requiring the said Messrs. Chrestian Mica Industries, Ltd. to pay any money which may subsequently become due from them to the petnr. or which they may subsequently hold for or on account of him up to the amount of arrears still remaining unpaid. Thereafter on 28-12-1949, the petnr. made an appln. to the Certificate Officer for payment of his dues in monthly instalments. The said appln. was not disposed of but kept pending at the instance of the resp. On 25-5-1950. another appln. was made to the Certificate Officer and on that appln. an order was made allowing the petnr. to pay his dues in monthly instalments of Rs. 5000 each, the first of such instalments being payable on 15-6-1950 and subsequent instalments by the 15th of subsequent months. The material portions of the order passed by the Certificate Officer run as follows :

i do not understand why a petn. for instalments as submitted by the C.D. should have been kept hanging fire like this at the instance of the i. T. O.

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i permit the C. D. to pay for the present at the rate of Rs. 5000 p. m., each payment being made by the 15th of each month. The rate of instalment is, however, liable to be reconsidered and refixed on the right of future developments. The first payment is to be made by 15-6-1950. Also write to i.

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