Tek Chand, J.

1. This is an income-tax reference in which the following question of law has been referred to us:-

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"Was the service of-the notice of demand, validiy made on 29th March, 1957?".

The facts as contained in the statement drawn up by the Tribunal are as under: The case refers to the assessment year 1947-48 (previous year ending on 31st of March, 1947). The assessee is an individual who resides at No. 8, Toddarmal Road, New Delhi. The assessment had been completed and the assessee requested the Income-tax Officer to reopen the case tinder Section 27 of the Income-tax Act, but this request was not granted. The following chronological resume was given by the Tribunal:-

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Local Government Department,

Notified Areas,

The 3rd March, 1945.

No. 71-C/45/11687 -- In exercise of the powers conferred by Clause (a) of

Sub-section (1) of Section 242 of the Punjab Municipal Act, 1911, the Governor

of the Punjab is pleased to impose in the Notified Area of Tankanwali, IN the

Ferozepur District with effect from the 1st April, 1945, the Tax described

below:

DESCRIPTION OF TAX

A tax at the rate shown in column 3 of the schedule here below on the persons

carrying on the