( 1 ) COMMON questions of law and fact arise in Civil Writs Nos. 67 to 78 and they will be disposed of by this judgment.

( 2 ) THE writ petitions have been filed to quash the several notices dated 23/3/1962 issued by respondent No. 3 under Section 3 (1) (a) of the Indian Income Tax, 1922, for reopening assess- ments for the assessment years 1942-43 to 1953-54 and also for prohibiting the respondents from proceedings further with assessment proceedings in pursuance of the aforesaid notices. The several letters under cover of which these several notices were sent bear the date 23/3/1962\24/3/1962. The notices were, according to the respondents, sent in three sets-one set by registered acknow- ledgment due post to one address of the petitioners; another set also by registered acknowledgment due post to another address of the petitioners and third set by messenger. It is not disputed that the notices which were sent by registered acknowledgment due post were received by the petitioners on 11/4/1962, i. e. after the commencement of the Income Tax Act, 1961. In so far as the notices sent by messenger are concerned, the petitioners deny service thereof while it is the cas