1. This matter is before the Full Bench under the following order of reference made by one of us.

"The petitioner was a citizen of British India as it was called with his house and properties in South Kanara in the province of Madras. He was residing and doing business in Tripunithura in the erstwhile State of Cochin. He was assessed to sales-tax for the year 1122 under Cochin Act, XV of 1121. A considerable portion of the tax was paid, leaving a small balance still due. On 22.9.1951 the 1st respondent who is the Municipal Sales-tax Officer, Ernakulam, issued a notice to the petitioner stating that a sum of Rs. 278 was still due from him and intimating that if that amount be not paid within a fortnight of the receipt of the notice steps will be taken through that State Government to recover the tax due. The notice was addressed to the petitioner at Padu Badri, South Kanara. The intimation is, and it is not disputed, that the amount will be recovered by proceedings against the properties situated in South Kanara in the State of Madras. The petitioner challenges the said notice as ultra vires the jurisdiction of the officer issuing it. The 2nd respondent is the District Co