JAGADISAN J.

The Third Additional Income-tax Officer, attached to City Circle V, Madras, passed an order on March 23, 1960, purporting to be one under section 35 of the Indian Income-tax Act and levied a tax of Rs. 49, 965.08 on the petitioner for the assessment year 1955-56. The petitioner challenges the validity of the said order and prays for the issue of a writ of certiorari or other appropriate writ for quashing the same The facts leading up to this writ petition are briefly as follows : The petitioner (assessee) is a professional cinedance director. He was also a partner of a firm called Vinodha Pictures, carrying on business of production of motion pictures. The firm of partnership was constituted by a deed dated January 20, 1950. At the inception there were four partners including the petitioner. This partnership functioned between January 20, 1950, and June 27, 1952. One of the partners, Subburam, retired from the firm and a fresh partnership was constituted between the other three partners which subsisted between June 28, 1952, and July 28, 1953. Then another partner, Raghavacharya, went out of the partnership and the two remaining partners, the petitioner and