DHANPAT RAI VERMA Vs. TAX RECOVERY OFFICER

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The petitioner has challenged a show cause notice dated September 4, 1990, annexure 10 to the writ petition. This court ordinarily does, not interfere with show cause notices, vide Executive Engineer, Bihar State Housing Board v. Ramesh Kumar Singh [1995] 8 JT 331 (SC) and Special Director v. Mohd. Ghulam Ghouse, AIR 2004 SC 1467, etc.

(3.) Moreover even on the merits, we find no force in this petition. Admittedly, the petitioner was a partner in the firm, M/s. Shakti Traders and Engineers, Shamli, which was dissolved on July 15, 1981. In paragraph 3 of the writ petition it is stated that the impugned demand is for the assessment years 1981-82 and 1982-83. The assessment year 1981-82 corresponds to the financial year April 1, 1980, to March 31, 1981. Hence, the period of that assessment year is prior to the date of dissolution of the firm.