1. - In this writ petition, the petitioners have challenged the intimation received under section 143(1)(a) of the Income-tax Act, 1961 (hereinafter to be called as "the Act" ), whereby the petitioner was required to make payment of a sum of Rs. 20,243.

2. The grievance of the petitioners is that the Income-tax Officer has no jurisdiction under section 143(1)(a) of the Act to make variation in the rate of tax and has limited jurisdiction as provided in the said section.

3. The submission of learned counsel for the Department is that the assessment has been made on the same figure as was declared by the petitioner and it was only on account of the maximum marginal rate of tax as against the normal rate shown by the assessee that this demand was created. It has further been submitted that, in accordance with the provisions of section 167B of the Act since the shares of the members in the assessee's case were unknown, the Income-tax Officer was justified in applying the maximum marginal rate. The said section was amended by the Direct Tax Laws (Amendment) Act, 1989, with effect from April 1, 1989, and the maximum marginal rate was applied for the years 1989-90 and 1990-91. Sinc