REPUBLIC v. COMMISSIONER OF INCOME TAX; EX PARTE NATIONAL EMPLOYERS MUTUAL GENERAL INSURANCE ASSOCIATION LIMITED State proceedings—Certiorari—Income Tax—Refusal of Commissioner of Income Tax to amend assessment—Application for an order of certiorari to quash decision of commissioner— Preliminary objection to jurisdiction of court raised by respondent in view of provisions of Act 388, ss. 1 and 2 (3) as amended by N.R.C.D. 97—Whether Tax Commissioner a superior court so as to oust jurisdiction of court—Taxation Act, 1971 (Act 388). ss. 1 and 2 (3)—Taxation (Amendment) Decree, 1972 (N.R.C.D. 97).