PARESH CHANDRA KAR Vs. BAKIJAI OFFICER DHUBRI

JUDGEMENT

(1.) BY this application under articles 226 and 227 of the Constitution of India, the three petitioners have challenged the order dated 17th December, 1971, passed by the Bakijai Officer, Dhubri, in the Bakijai Case No. 66 (T) of 1971-72 as well as the proceedings in the said Bakijai case.

(2.) THE petitioners are Paresh Chandra Kar, Suresh Chandra Kar and Smt. Maya Rani Kar. Their case is that there was a partnership firm under the name and style of M/s. Kar Brothers constituted some time in 1946, which consisted of the following partners :

(3.) THEREAFTER , two show cause notices bearing Nos. 1877-78 dated 19th May, 1971, were issued to Suresh Chandra Kar and Paresh Chandra Kar, Partners of M/s. Raja Stores, Dhubri, to pay up the dues under the Act amounting to Rs. 20,050. 51 stood as outstanding against the firm, M/s. Kar Brothers. Two persons, namely, petitioners Nos. 1 and 2 in this case, showed cause against the show cause notices and, ultimately, the impugned order dated 17th December, 1971, was passed by the Bakijai Officer, Dhubri, which has been challenged in this writ petition. It may be observed here that the taxes due are for the periods ending 31st March, 1965, 30th September, 1966, 30th September, 1967, 31st March, 1968, 30th September, 1968, and 31st March, 1969, and the amount of tax demanded is Rs. 20,050. 51.