RAMAPRASADA RAO J.

These writ petitions are filed under article 226 of the Constitution of India for the issue of appropriate writs. Writ Petition No. 1399 of 1963 is for the issue of a writ of certiorari or any other appropriate writ to quash the order of attachment dated August 31, 1963, issued by the second respondent. Writ Petition No. 1400 of 1963 is a similar writ to quash the order of attachment dated September 29, 1963, issued by the second respondent. Writ Petition No. 1401 of 1963 is for the issue of a writ of cetiorari or any other appropriate writ to quash the proclamation of sale dated October 14, 1963, issued by the second respondent. The first respondent in all these cases is the Income-tax Officer, Tuticorin The facts in these petitions are not in dispute. The petitioner in the status of a "resident and ordinarily resident" was subject to tax of about Rs. 12, 36, 537 in respect of his foreign income in Ceylon for the years 1943-44 to 1956-57. The relative orders of assessments having become final, the departmental authorities started recovery proceedings and attached certain properties in India said to belong to the petitioner. Pursuant to such coercive p