Summarize the following court judgment. Appeals nos. 317 to 320 of 1957. Appeal from the judgment and order dated March 5	 1954	 of the Madras High Court	 in Writ Petitions Nos. 613 and 629 of 1952 and 201 and 202 of 1953. A. V. Viswanatha Sastri and B. K. B. Naidu	 for the appellants. 191 A. N. Kripal	 R. H. Dhebar and D. Gupta	 for respondent No. 1. 1958. October 15. The Judgment of the Court was delivered by GAJENDRAGADKAR	 J. These four appeals arise from four petitions filed against the Income tax Officer 	 Nellore Circle	 Nellore	 respondent 1	 in respect of the proceedings taken by him against three firms under section 34 of the Indian Income tax Act (hereinafter called the Act). The firm M/s. Bellapu Audeyya and Chilla Pitchayya was formed on April 20	 1936	 and it was dissolved on March 31	 1948. It consisted of two partners	 Chilla Pitchayya and Bellapu Audeyya. Chilla Pitchayya had started another firm in the name and style of G. Pitchayya & Co. with another partner R. Subba Rao. This firm was formed on July 30	 1941	 and it was dissolved on March 31	 1949. Bellapu Audeyya and. Chilla Pitchayya had also formed another firm along with five other partners which carried on its business in the name and style of Prabbat Textiles. This firm was formed on December 1	 1941	 and it " as dissolved by a decree of the civil court Passed oil December 22	 1949	 the dissolution having taken effect from January 1	 1949. All the three firms were carrying on business in yarn and cloth and all of them were registered under section 26A of the Act. It appears that for the purpose of assessing the income of these firms for the years 1943 44 and 1944 45	 respondent 1 was satisfied on making enquiries that each of the three firms was a separate entity and so separate assessment orders were passed in respect of the income of each one of them for the said two years. Subsequently on August 14	 1951	 respondent I issued notice against the firm of Prabliat Textiles under s.34 of the Act. In the proceedings thus commenced	 respondent I hold that the firm of Prabhat Textiles was a fictitious tirm and that the real partners "	ere C. Pitchayya and B. Audeyya. As a result of this finding	 respondent I cancelled the registration of the said firm under r. 6B of the Income tax Rules and passed fresh orders of assessment against the said firm on the 192 basis that it was an unregistered firm for the assessment years 1943 44 and 1944 45 on August 14	 1952	 and February 25	 1953	 respectively. Similar action was taken by respondent I in respect of the two other firms on the same dates. Thereupon Y. Narayana Chetty	 one of the partners of the Prabhat Textiles filed a writ petition in the High Court of Madras	 No. 613 of 1952	 against respondent I under article 226 of the Constitution and prayed that the High Court	 should issue a writ of prohibition or any other appropriate writ	 order or direction prohibiting the first respondent from continuing the proceedings as per his notice of August 14	 1951	 and from enforcing the order of fresh assessment passed in the said proceedings oil August 14	 1952	 in regard to the assessment year 1943 1944. In respect of the same firm Chilla Pitchayya sought for a similar relief by Writ Petition No. 201 of 1953 in regard to the proceedings and assessment order for the assessment year 1944 45. The same Chilla Pitchayya also filed Writ Petitions Nos. 629 of 1952 and 202 of 1953 in respect of the proceedings taken and fresh assessment orders passed against the two remaining firms for the assessment years 1943 44 and 1944 45 respectively. The four petitions were heard together by the High Court and were dismissed on March 5	 1954. The petitioners then applied for and obtained from the High Court a certificate under article 133 read with 0. XLV	 r. 1	 2	 3 and 8 that the value of the subject matter in the peti tions before the High Court as well as of the appeals before this Court was more than Rs. 20	000. It is with this certificate that the four appeals have come before this Court. Y. Narayana Chetty is the appellant in Civil Appeal No. 317 of 1957 whereas Chilia Pitchayya is the appellant in Civil Appeals Nos. 318	 319 and 320 of 1957. In the High Court it was urged by the appellants that the proceedings taken under section 34 against each of the said firms were without jurisdiction and void. It was also contended that the cancellation of the registration of each of the firms was similarly void and without jurisdiction inasmuch as r. 6B under which the said order of cancellation was passed was ultra vires the Central Board of Revenue which promulgated the rules under the powers conferred on it by the Act. Besides the appellants attacked the validity of the orders passed against them under section 31 on the ground that it was illegal to assess escaped income under section 34 on the basis that the firms were unregistered firms while maintaining the original assessment for the said firms on the basis that they had been duty registered under section 26A of the Act. The High Court has held against the appellants on all these points. Besides the high Court has stated in its judgment that it was admitted by the appellants before it that appeals had been filed against each one of the orders challenged in the writ proceedings and the High Court thought that that itself would suffice to justify its refusal to exercise its jurisdiction under article 226 of the Constitution. However	 since the primary relief asked for by the appellants in their respective petitions was the issue of writ of prohibition the If High Court felt that it may as well deal with the merits of the contentions raised by the appellants. That is why the High Court examined the merits of the said contentions. On behalf of the appellants	 Mr. Viswanatha Sastri has raised the same three points before us. The first point raised by Mr. Sastri is that the proceedings taken by respondent I under section 34 of the Act are invalid because the notice required to be issued under the said section has not been issued against the assessees contemplated therein. In the	 present case the Income tax Officer has purported to act under section 34(I)(a) against the three firms. The said sub section provides inter alia that " if the Income tax Officer has reason to believe that by reason of the omission or failure on the part of the assessee to make a return of his income under section 22 for any year or to disclose fully and truly all material facts necessary for his assessment for that year	 income	 profits or gains chargeable to income tax has been under .assessed"	 he may	 within the nine prescribed	 " serve on the assessee a notice containing all or any of the requirements which may 194 be included in the notice under sub section (2) of section 22 and may proceed to reassess such income	 profits or gains. " The argument is that the service of the requisite notice on the assessee is a condition precedent to the validity Of any reassessment made under section 34; and if a valid notice is not issued as required	 proceedings taken by the Income tax Officer in pursuance of an invalid notice and consequent orders of reassessment passed 'by him would be void and inoperative. In our opinion	 this contention is well founded. The notice prescribed by section 34 cannot be regarded as a more procedural requirement; it is only if the said notice is served on the assessee as required that the lncome tax Officer would be justified in taking proceedings against him. If no notice is issued or if the notice issued is shown to be invalid then the validity of the proceedings taken by the Income tax Officer without a notice or in pursuance of an invalid notice would be illegal and void. That is the view taken by the Bombay and Calcutta High Courts in the Commissioner of Incometax	 Bombay City vs Ramsukh Motilal (1) and B. K. Das & Co. vs Commissioner of Income tax	 West Bengal (2) and we think that that view is right. Let us then consider the nature of the notice issued by the Income tax Officer in the present proceedings. It is conceded by Mr. Sastri that the notice issued by the Income tax Officer was served on the appellant C. Pitchayya on behalf of the firms in question and that in each case the notice specifically averred that the Income tax Officer had reason to believe that the income of the assessee had been under assersed in the relevant years of assessment. The notice further required the assessee to deliver to the officer within thirty five days of the receipt of the notice a return in the attached form of the total income and total world income of the assessee assessable for the relevant period. In pursuance of this notice the appellant Pitchayya in fact appeared before the officer during the course of the proceedings commenced under s.34. Mr. Sastri contends that this notice is defective be cause it purports to be issued Against the firm and no (1) [1955] '27 I.T.R. 54. (2) 195 notice has been issued against the respective partners of the firm. According to Mr. Sastri the assessee who is entitled to a notice under section 34(1)(a) is not the firm but each individual partner of the firm. He also suggests that each individual partner should have been called upon to make a return of his total income assessable for the relevant year; inasmuch as the notice is issued against the firm and not against individual partners it is invalid. In support of this argument Mr. Sastri has referred us to the definition of the word " assessee" under section 2	 cl. (2) as it stood prior to the amendment of 1953. Under the said clause	 assessee meant " person by whom income tax is clearly payable". In the case of a registered firm income tax is clearly payable by the individual partners of the firm under section 23(5) of the Act	 savs Mr. Sastri; and so	 if the Income tax Officer intended to take action under section 34 it was his duty to issue the requisite notice against individual partners in respect of their respective incomes for which they were liable to pay the tax. This argument purports to derive support from the provisions of section 23(5) as they stood before the amendment introduced in 1956. The effect of the said provisions was that "the sum payable by the firm itself shall not be determined but the total income of each partner of the firm including therein his share of its income	 profits and gains in the previous year shall be assessed and the sum payable by him on the basis of such assessment shall be determined "; so that what the Income tax Officer had to do in assessment proceedings against a registered firm was to determine the total income of each partner of the firm and not to determine the sum payable by the firm itself. The argument is that this provision shows that the person liable to pay the tax was each individual partner of the firm and so it is the individual partners of the firm who are entitled to the statutory notice under section 34(1)(a). In our opinion	 this argument is not well founded. Section 3 of the Act which is the charging section provides inter alia that "where any Central Act enacts that income tax can be charged for any year at any rate or rates	 tax at that rate or those rates shall be 196 charged for that year in accordance with and subject to the provisions of this Act in respect of the total income of the previous year of every firm ; " in other words	 a firm is specifically treated as an assessee by section 3. Besides	 the word "person" used by section 2	 sub section (2) of the Act while defining the assessee	 would obviously include a firm under section 3(42) of the General Clauses Act since it provides that a person includes "any company or association or body of individuals whether incorporated. or not ". Therefore	 it would not be correct to say that an assessee under section 2	 sub section (2) of the Act necessarily means an individual partner and does not include a firm. The argument based upon the relevant provisions of section 23(5) is also not valid be. cause it is obvious that for the purposes of assessment at all relevant and material stages under sections 22 and 23 it is the firm that is treated as an assessee. When a return of the income is made for the relevant year	 it is a return with regard to the total income of the firm that has to be submitted under section 22; and when assessment is levied under section 23	 the Income tax Officer determines and can determine the total income of each partner of the firm only after ascertaining the total income of the firm itself It is true that section 23(5) as it then stood required the Income tax Officer to determine the total income of each partner of the firm including his share of the firm 's income and to assess each partner in respect of such income	 and in that sense individual partners of the firm undoubtedly became liable to pay income tax ; but it is clear that in determining the total income of each partner his share in the firm 's income has to be included and so the firm does not cease to be an assessee for the purpose of section 23(5). This position is now clarified by the provisions of section 23(5)(a)(i) and (ii) as amended in 1956. The present section 23(5)(a)(i) and (ii) provides: section 23(5)(a)(i) and (ii): (5) Notwithstanding anything contained in the foregoing sub sections	 when the assessee is a firm and the total income of the firm has been assessed under subsection (1)	 sub section (3) or sub section (4)	 as the case may be 197 (a) in the case of a registered firm (1) the income tax payable by the firm itself shall be determined; and (ii) the total	 income of each. partner of the firm	 including therein his share of its income	 profits and gains of the previous year	 shall be assessed and the sum payable by him on the basis of such assessment shall be determined: and so it is clear that the registered firm does not at all cease to be an assessee under this provision. In this connection it would be relevant to refer to section 23(4). This subsection provides: " If any person fails to make the return required by any notice given under subsection (2) of section 22 and has not made a. return or a revised return under sub section (3) of the same section or fails to comply with all the terms of a notice issued under sub section (4) of the same section or	 having made a return	 fails to comply with all the terms of a notice issued under subsection (2) of this section	 the Income tax Officer shall make the assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment and	 in the case of a firm	 may refuse to register it or may cancel its registration if it is already registered: Provided that the registration of a firm shall not be cancelled until fourteen days have elapsed from the issue of a	 notice by the Income tax Officer.to the firm intimatiiig his intention to cancel its registration" This provision clearly shows that the person to whom the first part of the provision refers includes a firm and it lays down that if a firm commits a default as indicated the Income tax Officer may refuse to register it or may cancel its registration if it is already registered. Thus there can be no doubt that section 23(4) treats the fit in as an assessee and provides for the imposition of penalty against the firm in case the firm commits any of the defaults indicated in the sub section. The effect of the relevant provisions of section 23 therefore is that for the assessment of the total taxable income it is the affairs of the assessee firm that are investigated and 198 examined and when the total income of the firm is ascertained	 it is allocated to its individual partners in proportion to their respective shares. The result of such allocation undoubtedly is to make the partners liable to pay tax in respect of their taxable income thus allocated ; but that cannot justify the inference that the firm is not an assessee in the relevant proceedings. Even when the notice is issued under section 34(1)(a) the Income tax Officer proceeds to act on the ground that the income	 profits and gains of the firm which are chargeable to an income tax have been under assessed; it is the income of the firm which is initially ascertained in the assessment proceedings under section 23 and it is in respect of the said income of the firm that the Income tax Officer finds that a part of it has escaped assessment. We do not	 therefore	 think that the appellant 's argument that the notice issued against the firm and served on the appellant was invalid under section 34(1)(a) can be accepted. It is then urged that the Income tax Officer was bound to issue notices to individual partners of the firms because at the material time all the firms had been dissolved. Mr. Sastri concedes that under section 63 (2) a notice or requisition under the Act may in the case of a firm be addressed to any member of the firm but his contention is that this applies to a firm in existence and not to a firm dissolved. If the	 appellants ' case is that as a result of dissolution of the firms the firms had discontinued their business as from the respective dates of dissolution they ought to have given notices of such discontinuance of their business under section 25(2) of the Act. Besides	 in the present case	 the main appellant has in fact been served personally and the other partners who may not have been served have made no grievance in the matter. We are	 therefore	 satisfied that it is not open to the appellants to contend that the proceedings taken by the Income tax Officer under section 34(1)(a) are invalid in that notices of these proceedings have not been served on the other alleged partners of the firms. Incidentally it may be pointed out that the finding of 199 the Income tax Officer in respect of all the three firms is that the only persons who had interest in the business carried on by the said firms were B. Audeyya and C. Pitchayya. It is remarkable that B. Audeyya has not cared to challenge the proceedings or to question the validity of the fresh assessment orders passed by the Income tax Officer in the present proceedings. Mr. Sastri then challenges the validity of the cancellation of the registration of the three firms on the ground that r. 6B under which the Income tax Officer purported to act is ultra vires. Rule 6B provides that in the event of the Income tax Officer being satisfied that the certificate granted under r. 4 or under r. 6A has been obtained without there being a genuine firm in existence he may cancel the certificate so granted. The material rules of which r. 6B is a part have been framed by the Central Board of Revenue under the authority conferred by section 59 of the Act. This section empowers the Central Board of Revenue	 subject to the control of the Central Government	 to make rules inter alia for carrying out the purposes of the Act. Section 59 (2)(e) lays down that such rules may provide for any matter which by this Act is to be prescribed and the rules preceding r. 6B deal with the procedure to be followed	 and prescribe the application to be made	 for the registration of firms under section 26A of the Act. Section 59(5) provides that the rules made under the said section shall be published in the official gazette and shall thereupon have effect as if enacted in this Act. Thus there is no doubt that the rules are statutory rules and once they are published in the official gazette they are operative as if they were a part of the Act. Mr. Sastri concedes this position; but he argues that r. 6B is inconsistent with the material provisions in the Act and is therefore ultra vires the Central Board of Revenue. This argument is based substantially on the provisions of section 23(4). We have already referred to the provisions of this subsection. Mr. Sastri contends that it is only where the requirements of section 23(4) are satisfied that the registration of a firm can be cancelled. The procedure for registration of firms is laid down in section 26A of 200 the Act. An application has to be made to the Incometax Officer on behalf of any firm constituted Linder the instrument of partnership specifying the individual shares of the partners for registration for the purposes of the Act and of any other enactment for the time being in force and relating	 to income tax and supertax. Sub section (2) requires that the said application 		hall be made by such person or persons and	 at such times and shall contain such particulars and shall be in such form and be verified in such manner as may be prescribed and it shall be dealt with by the Incometax Officer in such manner as may be prescribed. It is in pursuance of the requirements of section 26(2) that the relevant rules for the registration of the firms have been made. The question which arises for our decision in this connection is: if a firm has been registered Linder section 26A	 when can such registration be cancelled ? The appellant suggests that the only cases in which such registration can be cancelled are those prescribed in section 23(4). We have no doubt that this argument is fallacious. The cancellation of registration under section 23(4) is in the nature of a penalty and the penalty can be imposed against a firm if it is guilty of any of the defaults mentioned in the said subsection. It would be noticed that where registration is cancelled under section 23(4)	 there is no doubt that the application for registration had been properly granted. The basis of an order under section 23(4) is not that the firm which had been registered was a fictitious one	 but that	 though the registered firm was geniuine	 by its failure to comply with the requirements of law it had incurred the penalty of having its registration cancelled. That is the effect of the provisions of section 23(4). On the other hand	 r. 6B deals with cases where the Income tax Officer is satisfied that a certificate of registration has been granted under r. 4 or under r. 6A without there being a genuine firm in existence ; that is to gay an application for registration had been made in the name of a firm which really did not exist; and on that ground the Income tax Officer proposes to set right the matter by cancelling the certificate which should never have been granted to the 201 alleged firm. That being the effect of r. 6B it is im possible to accede to the argument that the provisions of this rule are inconsistent with the provisions of section 23(4) of the Act. If the Income tax Officer is empowered under section 26A read with the relevant rules to grant or refuse the request of the firm for registration	 it would normally be open to him to cancel such registration if he discovers that registration had been erroneously granted to a firm which did not exist. Rule 6B has been made to clarify this position and to confer on the Income tax Officer in express and specific terms such authority to review his own decision in the matter of the registration of the firm when he dis covers that his earlier decision proceeded on a wrong assumption about the existence of the firm. In our opinion	 there is no difficulty in holding that r. 6B is obviously intended to carry out the purpose of the Act and since it is not inconsistent with any of the provisions of the Act its validity is not open to doubt. It is	 however	 urged that whereas the firm aggrieved by the order passed by the Income tax Officer under section 23(4) can challenge the correctness or propriety of the order in an appeal against the final assessment order passed under section 23	 no such remedy is available to the firm whose registration is cancelled under r. 6B. We are not impressed by this argument. The validity of the rule cannot	 in our opinion	 be challenged merely on the ground that no appeal has been provided against the order passed under the impugned rule. It is also true that whereas before taking action under section 23(4) the Income tax Officer is required to issue a notice to the firm	 no such provision is made under r. 6B. Mr. Sastri has	 however	 conceded that the appellant before us had notice and was given an opportunity to satisfy the Income tax Officer that the respective firms were genuine and not fictitious. Thai being so we do not think that it would be open to the appellant to contend that the order passed against him under r. 6B is invalid on the purely academic ground that r. 6 B does not require notice to be issued before the registration of a firm is cancelled. If the power 26 202 under r. 6B is exercised by the Income tax Officer against a firm without giving it a notice in that behalf and without affording it an opportunity to satisfy the officer that it is a genuine firm	 it may be open to the firm to question the validity of the order on that ground. We are	 however	 not called upon to deal with such a case in the present appeals. In this connection we may incidentally refer to the decision of this Court in Ravula Subba Rao vs Commissioner of 1. T.	 Madras (1) where this Court has held that rules (2) and (6) of the rules framed under section 59 of the Indian Income tax Act are not ultra vires the rule making authority. The last argument which Mr. Sastri sought to raise before us was that the revised assessment is completely illogical	 and therefore illegal	 in each case inasmuch as the original assessment for the two assessment years still remains as on the basis that the firms in question are registered and the fresh assessment in respect of the escaped income for the same years is made on the basis that the said firms are not registered. Mr. Sastri says that it is not open to the Income tax Officer to adopt such a course. If registration has been cancelled the whole of the assessment should be made on that footing; the department cannot treat the firm as registered for part of the income	 and unregistered for the balance	 during the same assessment years; that is Mr. Sastri 's grievance. We do not propose to deal with the merits of this contention. There can be no doubt that it would be open to the appellants to raise this contention in the appeals which they have filed against the fresh orders of assessment. We understand that applications have been made by the appellants in respect of the said orders of assessment under section 27 of the Act. If that be so	 the appellants may	 if it is open to them to do so	 ventilate their grievance in the said proceedings also. We hold that this contention cannot be urged in petitions for writs of prohibition under article 226 of the Constitution	 since they do not raise any question of jurisdiction. All that the appellants would be able to argue on this ground (1) [1956] S.C.R. 577. 203 would be that the course adopted by the Income tax Officer in making orders of fresh assessment is irregular and illogical and should be corrected. That is a matter concerning the merits of the orders of assessment and by no stretch of imagination can it be said to raise any question of jurisdiction under article 226. That is why we express no opinion ' on this point. Before we part with this case we would like to	 observe that Mr. Kripal for the respondent sought to raise three preliminary objections. He urged that the issue of a writ is a discretionary matter and since the High Court has refused to exercise its discretion in favour of the appellants the appeals would be virtually incompetent inasmuch as this Court would be slow to interfere with the exercise of discretion by the High Court. He also argued that the original petitions to the High Court are incompetent under article 226 since under the Act the appellants had an alternative effective remedy available to them in the form of appeals against the impugned orders and in fact they had filed such appeals and had also made applications under section 27 of the Act. Mr. Kripal also contended that the High Court would have no jurisdiction to issue a writ of prohibition against the tax authorities. We do not propose to consider these objections because	 as we have already indicated	 we are satisfied that the view taken by the High Court on the points raised before it is right. These objections may have to be considered in future on a suitable occasion. The result is the appeals fail and must be dismissed with costs. Appeals dismissed.

Two persons	 B and C	 formed a partnership firm on April 20	 1936	 and the firm was dissolved on March 31	 1948. I and C along with R formed a second firm on July 30	 1941	 and it was dissolved on March 31	 1949. B and C along with five others formed a third firm on December 1	 1941	 and it was dissolved on January 1	 1949. All the three firms were carrying on business in yarn and cloth and all of them were registered under section 26 A of the Income tax Act. For the years 1943 44 and 1944 45 tile said firms were treated as separate entities and separate assessment orders were passed in respect of the income of each one of them for the said years. Subsequently	 the Income tax Officer served notices under section 34 Of the Act on C on behalf of the firms and after hearing the parties he held that the firms were fictitious and so cancelled their registration under r. 6B of the Income tax Rules and passed fresh orders of assessment against them on the basis that they were unregistered firms. One Y who was a partner in the third firm and C filed four writ petitions under article 226 of the Constitution in the High Court challenging the validity of the orders passed. The High Court dismissed the petitions but granted certificates of fitness to appeal 190 under article 133. The appellants contended that r. 6B was inconsistent with section 23(4) of the Act and was ultra vires	 that consequently the cancellation of registration of the firms was without jurisdiction and was void and that the proceedings taken under section 34 Of the Act were invalid as the required notice was not issued against the individual partners who were the assesses. Held	 that r. 6B of the Income tax Rules was not inconsis tent with section 23(4) Of the Act and was not ultra vires. Rule 6B dealt with cancellation of registration in cases where the certificate of registration had been granted without there being a genuine firm in existence	 while section 23(4) dealt with cancellation of registration on account of failure to comply with the requirements of law	 though the registered firm was genuine. Rule 6B was obviously intended to carry out the purpose of the Act and was valid. The fact that no appeal had been provided against an order made under r. 6B was no ground for challenging its validity. It was also not open to the appellants to contend that the orders passed under section 6B were invalid on the ground that the rule did not require the giving of any notice before the can cellation of registration as in the present case notice had actually been given and the appellants had been afforded an opportunity of being heard. Held	 further	 that in the cases of registered firms	 the firms themselves were the assessees and as such the notices issued under section 34 against the firms and served upon C were valid and proper notices	 :and it was not necessary to serve notices upon the individual partners of the firms. The notice prescribed by section 34 was not a mere procedural requirement. If no notice was issued or if the notice issued was shown to be invalid then the proceedings taken by the Income tax Officer would be illegal and void. Commissioner of Income tax	 Bombay City vs Ramsukh Motilal	 and R. K. Das & Co. vs Commissioncy of Income tax	 West Bengal	 	 approved. The contention that the assessments were completely illogical and therefore illegal could not be urged in a petition under article 226 of the Constitution since it did not raise any question of jurisdiction.