Law:

Section:

JUDGMENT Chatterjee, J.-This is a petition under article 227 of the Constitution by Ram Gopal Khemka and others against the Union of India represented by the Commissioner of Income-tax. It is stated in the petition that Messrs. Industrial Financing Corporation was a partnership firm which carried on business during the years 1941-1953 at 37 Royd Street. It is further stated that during the assessment year 1949-50, 15 persons were the partners of the firm and their names are in paragraph 2 of the petition to this court. The partnership is stated to have been constituted under a deed of partnership dated the 25th January, 1947. The firm was an unregistered firm in the sense that it was not registered in accordance with the provisions of the Income-tax Act. The assessment of the firm for the assessment year 1949-50 was made on the 22nd August, 1953, and, on the basis of that assessment, a demand notice under section 29 was issued against the said firm. But it is stated that no demand notice was ever served upon any of the petitioners or their predecessors-in-interest. The Income-tax Officer, thereafter, issued a requisition under section 46(2) of the Indian Income-tax Act to the Collector of 24-Parganas against the said firm. On the basis of the said requisition, a certificate, No. 556 I.T. (C)/54-55, under the Bengal Public Demands Recovery Act, was filed in the office of the certificate officer on the 31st March, 1955. It is further stated in the petition that no notice under section 7 of the said Act was served upon the firm. The notice under section 7, however, was served on the 11th February, 1957, on the petitioner No. 1 and one Kishore Lal Khemka, since deceased, whose heirs and legal representatives are the petitioners Nos. 2 to 5. On the 13th March, 1957, the petitioner No. 1 and late Kishore Lal Khemka filed a petition of objection. It was stated in that petition of objection that the firm having been discontinued long ago, the present assessment on the discontinued firm itself is illegal and invalid. Mr. Jyotish Chandra Pal, who appeared on behalf of the petitioners, referred us to a letter of the Income-tax Officer, District 24-Parganas, dated the 25th…

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