P. SATHASIVAM, J.

The prayer in the above writ petition is to issue a writ of certiorarified mandamus calling for the records relating to the third respondent in Form No. 1 under section 8, namely, the distraint order in proceedings No. PAP/5/R/KDK, dated January 21, 1988, and quash the same and forbear the respondents from taking any proceedings against the petitioner in respect of the arrears of agricultural income-tax due by W. P. A. R. Ramamurthy or his legal representative.

According to the petitioner, one W. P. A. R. Ramamurthy owed several lakhs of rupees to V.R.V. and Company of Kumbakonam and its partners. The said V.R.V. and Company brought a suit against the said W. P. A. R. Ramamurthy in O.S. No. 717 of 1978 in the Sub-Court, Dindigul. Accordingly, the mortgaged properties were brought to sale in a court auction on January 11, 1984, and the petitioner bought the properties in the court auction for a sum of Rs. 1, 20, 105 subject to the mortgages mentioned in the sale deed executed by the court. The petitioner undertook to clear the encumbrances mentioned in the sale deed executed by the court. The said court auction was confirmed on July 3, 1984, and the learn