Sundara Aiyar, J.

1. The proceedings which led up to the two petitions before us may be briefly stated as follows:

2. The petitioner Nataraja Iyer was assessed to income-tax in an annual income of Rs. 4,400 for the official year 1910--11. He appealed against the assessment to the Revenue Divisional Officer of Ariyalur, who was the Collector of taxes under the Income-Tax Act, II of 1886. At the hearing of the appeal a sworn statement was taken from the petitioner. The appeal was rejected on the 30th July 1910. On the 25th August 1910 the Divisional Officer wrote to the Collector suggesting that sanction might be accorded for the prosecution of the petitioner for certain false statements contained in his sworn statement. The Collector apparently did net consider it necessary to take any steps. On the 15th October 1910, the Divisional Officer issued notice to the petitioner to show cause why an order under Section 476 of the Criminal Procedure Code should not be passed directing his prosecution for making false statements. On the 1st November 1910, the Divisional. Officer passed final Orders under Section 476 directing the prosecution of the petitioner. The petitioner made two prev