1971 (7) TMI 11

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..... e Constitution is directed against the summary dismissal of the appellant's writ petition by the High Court of Madras. The Third Income-tax Officer, Tuticorin, had taken steps to realise the tax arrears from the appellant. The appellant resisted the same on the ground that he is entitled to the benefit of the proviso to section 45 of the Income-tax Act, 1922. That contention was rejected by the In .....

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..... tax related accrued in Ceylon and that the petitioner himself is a Ceylon national. The petitioner could have taken further steps, including the moving of the courts thereof for a proper direction to the officer concerned. The petition is dismissed." We do not think that this was a proper way of disposing of the writ petition. If the petitioner's averments in the writ petition are true---we must .....

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