By the Court—This is a test case under the Indian Income-tax Act. The petitioner Madangopal Kabra resiles and carries on business in the district of Jodhpur in the United State of Rajasthan where income-tax had not been levied prior to 1st of April 1950. In the Rajasthan Gazette dated the 13th of May, 1950, the following notice was published:—

"In pursuance of sub-section (1) of section 22 of the Indian Income-tax Act, 1922 (XI of 1922) we the Income-tax Officers mentioned in column 1 of the table below hereby give notice to every person subject to our jurisdictions as specified in the corresponding entry in column 3 whose total income during the previous year exceeded the maximum amount not chargeable to income-tax to furnish within sixty-five days from the date of publication of this notice a return in the prescribed form and verified in the prescribed manner setting forth (along with such other particulars as are required by the said form) his total income and total world income during that year.

Penalty.—Any person who fails without reasonable cause to furnish the return required by this notice or fails without reasonable cause to furnish it within the time allowed or in the mann

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