Kapur, J.

1. Counsel moves for issue of a writ in the nature of mandamus against the Commissioner of Income-tax, Punjab in regard to an order passed on the 6th June 1948.

2. The facts of this case are that in regard to an assessment order for the year 1944-45 a penalty of Rs. 1,200/- was imposed on the petitioner under Section 28 of the Income-tax Act which on appeal to the Assistant Appellate Commissioner was reduced to Rs. 900/-, but it appears that the order passed by the Appellate Assistant Commissioner Punjab was received by the petitioner after the 27th November 1946: what exact date it was is not stated in the petition. Under Section 33-A(2) of the Income-tax Act the petitioner filed a revision petition on the 26th November 1947. On the 6th June 1948 the Commissioner dismissed the petition as being barred by time. On the 25th June 1948 the petitioner filed an application for review against the above order under Section 35 of the Income-tax Act. The petitioner alleges that no order was passed on this application, and that on the 8th April 1951 he made another application stating that his previous application dated the 24th June had been mislaid. He referred in his new