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

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