BHAGWAN DEVI BANKA Vs. R B SINHA

JUDGEMENT

(1.) This is a writ petition for quashing the certificate proceeding bearing O.D. Certificate Case No. 20 of. 1974-75 against the petitioners and also for quashing the order of respondent No. 5 District Certificate Officer, Monghyr, dated 29-9-1980 in the aforesaid certificate case. A copy of the order sheet of O.D. Certificate case No. 20 of 1974-75 up to 29-9-1980 has been filed as Annexure 1, and a copy of the order dated 29-9-1980 rendered in English has been annexed as Annexure 1/A.

(2.) The petitioners have filed a genealogy of the family of Gangadhar Banka which is at page 6 in paragraph 3 of the writ petition and is as follows :- <FRM>JUDGEMENT_644_ELT26_1986Html1.htm</FRM>

(3.) It may also be pointed out that on 25-11-1980 vide order n6. 3 a prayer was made on behalf of the petitioners that respondents nos. 6, 7 and 8 who belong, to the branch of Lakshmi Devi (2nd wife of Gangadhar Banka), are not necessary parties and so their names were ordered to be expunged. Thus in the branch of Gangadhar Banka the petitioners now remain only legal representatives on the record. From the order of the District Certificate Officer (Respondent No. 5) as contained in Annexure 1, an English translation of which is Annexure 1-A, it is evident that certain facts are admitted. Respondent No. 5 has clearly pointed-out at page 136 of the brief that the admitted fact is that in the family of, Gangadhar Banka there was partition in 1955 and his sons became separate in their family and business life and by being separate inter se they began doing their exclusive independent business and that the sons of Gangadhar Banka who resided at Jhajha had no concern with the business of Gangadhar Banka vice versa Gangadhar Banka had no concern with the business of his sons at Jhajha and that Gangadhar Banka and his sons became separate in their daily family life and in their business life. He has also pointed out at page 145 that after the family partition of 1955 Shriram Banka son of Gangadhar from Durga Devi went to Bombay and started his business there and Shri Gangadhar Banka after living at Calcutta for sometime went to Bombay and began doing business of power loom at Bombay jointly with his son Shriram Banka, The District Certificate Officer also held that the amount of demand under recovery were levied as excise duty jointly against Gangadhar Banka and late Shriram Banka. It was also undisputed that along with Gangadhar Banka his son Shri Ram Banka who was his partner in this business was liable to pay his dues and it was also not disputed that the writ petitioner Smt. Bhagwan Devi is the wife of Shriram Banka and Raghunath Prasad Banka and Anand Kumar Banka are sons of late Shriram Banka. The Certificate Officer also held that Shri Ram Banka died in state of jointness with the writ petitioners. He therefore held that the petitioners were joint. He has clearly stated at page 147 that Shri Ram Banka was joint in mess and business with the writ petitioners. The Certificate Officer, therefore held the petitioners were legal heirs of Gangadhar Banka and Shriram Banka, as the business at Bombay was jointly done by Gangadhar Banka and Shriram Banka. The Certificate Officer clearly held that respondents nos. 6 to 8 who were in the branch of Lakshmi Devi, 2nd wife of Gangadhar Banka were separate and had no concern with the business of Gangadhar Banka and Shriram Banka. It was due to this that the names of respondent nos. 6, 7 and 8 have been expunged by order dated 26-11-1980.