KAPUR, J.

1. Counsel moves for the issue of a writ in the nature of mandamus against the Commissioner of Income-tax, Punjab, in regard to an order passed on the June 6, 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 the November 27, 1946; what exact date it was is not stated in the petition. Under Section 33A(2) of the Income-tax Act the petitioner filed a revision petition on the November 26, 1947. On the June 6, 1948, the Commissioner dismissed the petition as being barred by time. On the June 24, 1948, the petitioner filed an application for review against the above order under Section 35 of the Income-tax Act. The petitioner alleges that on order was passed on this application, and that on the April 8, 1951, he made another application stating that his previous application dated the June 24, had been mislaid. He referred in this