(1) In this Civil Rule the validity of the demand notices issued by the 1st respondent-Income-tax Officer, Shillong, on the petitioner, demanding payment of income-tax is questioned

(2) The main facts on which the petition is based are as follows: The petitioner is a member of one of the Scheduled Tribes in As­sam belonging to Mikir Scheduled Tribe and permanently residing in the United Khasi and Jaintia Hills Autonomous District, which is in­cluded in Part A of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution of India. He joined the State Government service in the year 1940 and had been serving the Government at various places including Naga Hills, Mizo Hills, Garo Hills, United Khasi-Jaintia Hills and other Districts in Assam The petitioner had served as the Deputy Commissioner of the Mizo Autonomous District, one of the autonomous districts forming part of Tribal Areas included in Part A of the Table to paragraph 20 of the Sixth Sche­dule. During the years 1958 to 1960 ho was Deputy Commissioner of the Mizo District at Aijal and thereafter served as Deputy Development Commissioner and Additional Secretary to the Government of Assam, Shillong in