1. This is a petition filed on behalf of the Union of India through the Commissioner of Income-tax praying that the claim of the petitioner amounting to Rs. 16,500 should have been admitted by the official liquidator and that his refusal to admit the claim to the extent of Rs. 16,500 is not justified in law. The present dispute relates to tax amounting to Rs. 16,500 claimed by way of penalty. The order of the income-tax authorities claiming the tax has been admitted by the official liquidator. There were four assessment years. For the year 1951-52, penalty order was passed by the Income-tax Officer on 25th November, 1952, imposing a penalty of Rs. 12,000. The Appellate Assistant Commissioner, by his order dated 5th March, 1954, reduced the penalty to Rs. 6,500. There was no appeal from this order by the assessee. With regard to the assessment for the year 1952-53, penalty order of Rs. 2,000 was passed by the Income-tax Officer on 3rd April, 1954, and this was not challenged in appeal. For the assessment year 1953-54, penalty order was passed on 23rd August, 1954, imposing a penalty of Rs. 4,000. This order was not challenged in appeal. For the assessment year 1954-55, penal