1955 Present : K. D. de Silva, J.

J. A. BAHARAN, Petitioner, and D. G. OBEYSEKERA
(Assistant Commissioner of Income Tax), Respondent

S. C. 690 of 1954-Application for a Mandate in the nature of a
Writ of Mandamus

Income Tax Ordinance (Cap. 188)-Appeal against assessment -Notice of objection-Conditions which such notice must satisfy-Failure to furnish return of income-Requirements necessary then-Sections 64 (3), 69 (1) (2) (3), 80 (1) (3).

Where an assessee fails to state precisely his grounds of objection against the assessment and merely lodges " an emphatic protest ", such protest is not a notice of objection within the meaning of section 69 (1) of the Income Tax Ordinance. Nor is it within the power of the Commissioner to waive the requirements which are set out in section 69 (1) in regard to notice of objection.

Further, under the second proviso to section 69 (1) of the Income Tax Ordinance, if the assessment appealed against was made in the absence of a return of income, the return of income must be tendered within the period allowed for filing the notice of objection. Failure to tender the return of income would render the noti