Law: Income Tax Act, 1922

Section: 45

Law: Income Tax Act, 1922

Section: 45

JUDGMENT Basi Reddy, J.-This application under article 226 of the Constitution has been filed by one Kalva Suryanarayana for the issue of a writ in the nature of mandamus directing the respondent (the Income-tax Officer, A-3, A-Ward, Hyderabad) to forbear from acting in pursuance of a notice issued under section 45 of the Income-tax Act, 1922 (hereinafter called "the Act"), on the ground that the petitioner is not liable to pay the tax demanded from him by that notice. The impugned notice runs as follows : "GIR No. 123-KOffice of the Income-tax Officer, A-Ward, Hyderabad, Dated : 22-6-1961. Notice under section 45 of the Income-tax Act. Income-tax arrears-Collection of-M/s. Kalva Suryanarayana (1st Gulmoha Contract) 1951-52. Whereas Sri Kalva Suryanarayana has been a partner in the firm of M/s. Kalva Suryanarayana (1st Gulmoha Contract) in the assessment for the year 1951-52 which has since been dissolved, Whereas the partners in the said firm, which has been assessed as registered firm, Sri M. Veeraiah and Sri H. Siddappa, have been found to be liable to tax of Rs. 10,654.62 nP. and Rs. 5,640.62 nP. respectively, Whereas the said tax is still in arrears and has not been paid, I call upon Sri Kalva Suryanarayana, who has been a partner at the time of dissolution of the firm, to pay the tax in arrears as he is jointly and severally liable. The tax should be paid forthwith, failing which penal action will be taken for the recovery of the same. Sd. K.S. Murty Income-tax Officer, A-3, A-Ward, Hyderabad." The petitioner had entered into a partnership with three others by names D. Sayappa, H. Siddappa and M. Veeraiah, to carry out a "Gulmoha" contract, for the year 1949-50. The firm was known as Messrs. Kalva Suryanarayana. After the completion of that contract, the partnership came to an end. In respect of that undertaking after the dissolution of the partnership, for the assessment year 1951-52, on an application by the erstwhile partners of the dissolved firm, the respondent granted the registration of the firm on February 28, 1953, and on that basis proceeded to assess the total income of the firm, which he determined as Rs. 1,64,546 (O.S.) and the total income…

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