JUDGMENT : The petitioner prays for the issue of a writ of certiorari or other appropriate writ direction or order quashing Exts. P-1 to P-3 and for restraining the respondents from taking any coercive steps, for collecting estate duty and penalty in pursuance of Exts. P-1 to P-3.

2. One Ameen Pillai (hereinafter referred so as the deceased) died in May 1959. It is admitted that he left two widows and eight children. One of the daughters died in 1962. The petitioners are two of the sons of the deceased. The estate of the deceased was assessed to estate duty under the provisions of the Estate Duty Act (Central Act XXXIV of 1953 - hereinafter referred to as the Act). A copy of the assessment order has been produced as Ext. P-1 dated 17-10-1962. The petitioners are not parties to the said assessment. It is seen that only the two widows and five children of the deceased were parties. By proceedings of the 1st respondent dated 28-1-1963, a penalty of Rs. 1217 was imposed on the seven named assessees who were parties to Ex. P-1. The petitioners allege that on 27-9 1964, the 3rd respondent, the Village Officer, attached movables in the residence of the petitioners under a list, copy of whi

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