Wanchoo, C. J.—This is an application by Ramniranjan Kedia under Art. 226 of the Constitution in an income-tax matter.

2. Though the application is a long one running into 44 paragraphs, the brief and salient facts on which it is based are these—

A notice was issued to the applicant under sec. 34(1) of the Income-tax Act (hereinafter called the Act) on the 27th of March, 1954, by the Income-tax Officer, Ajmer, in connection with the assessment year 1945-46, apparently on the ground that certain income had escaped assessment. The applicant appeared before the Income-tax Officer, and objected to the jurisdiction of the Income-tax Officer to assess him under that section. The case came for disposal to the Additional Income-tax Officer, Ajmer stationed at Udaipur, and that Officer ordered levy of tax amounting to Rs. 2,92,666/5/- on the applicant by an order of March, 1955. The applicant has preferred an appeal against that order, and the appeal is pending before the Appellate Assistant Commissioner of Income-tax. The applicant wanted stay of realization of tax from him. That stay has, however, not been secured by him. Later a penalty of Rs. 15,000/- was imposed on the applicant in July,

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