Mehar Singh, J.

1. In this reference the assessment year is 1962-63, with the accounting year ending on March 31, 1962.

2. The assessment to income-tax for the assessment year 1959-60 in the case of the assessee was completed on or before June 16, 1961, determining her total income at Rs. 12,000. On June 16, 1961, the Income-tax Officer gave notice under Section 18A(1) of the Income-tax Act, 1922 (Act 11 of 1922), for payment of advance tax at Rs. 12,000, consistent with the total income of the assessee assessed to income-tax for the assessment year 1959-60 the notice obviously was for payment of advance tax in relation to the year 1962-63. In the meantime the return filed by the assessee for the assessment year 1960-61 was also finalised and for that assessment year the total income of the assessee was assessed at Rs. 33,300. In the wake of this second assessment for the year 1960-61, the Income-tax Officer issued a revised notice under Section 18A(1) of the Act on August 4, 1961, requiring the assessee to pay advance tax in the wake of the determination of her total income in the assessment year 1960-61. Obviously, this revised notice related to advance tax payable in reg