Ramachandra Iyer, J.-

This is a petition under Article 226 of the Constitution for the issue of a writ of prohibition or other appropriate writ, prohibiting the 1st respondent from granting to the 2nd respondent certified copies of income-tax assessment orders or other records relating to the income-tax assessment of one G. V. Rangasami Naidu.

G. V. Rangasami Naidu was an income-tax assessee who was running a bus service in Dowlatabad, Krishnagiri, Salem District. He died intestate on 21st October, 1956, leaving behind him his heirs, the first petitioner, his widow, a minor daughter, and the 2nd respondent, his mother. The widow entered into possession of the estate. She put herself forward as the proprietrix of the bus service, and she submitted returns to the income-tax authorities for the assessment years, 1956-57 and 1957-58. She was assessed to tax on the basis of the returns: the taxes have also been paid.

The 2nd respondent filed O.S. No. 3 of 1957 in the Court of the Subordinate Judge of Salem against the petitioner and her daughter, claiming partition of the estate left by her son, Rangasami Naidu. The bus service was one of the items of properties, in respect of which parti

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