Joint and several liability allows issuing a notice of demand on individual partners and recovering tax despite delayed issuance.

Section 44 liability of partners for tax assessed on a discontinued firm authorises issuance of a notice of demand under section 29 to individual partners and recovery under section 46; therefore a demand on a partner based on a firm assessment is valid. Absence of a statutory time limit in section 29 means a notice issued about four years after assessment is not invalid per se; delay is judged by reasonableness and was acceptable here. Omission of the assessee status in the prescribed form does not vitiate the notice where liability arises by operation of law and separate individual service on partners is permissible.

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Issues: (i) Whether a notice of demand under section 29 can be validly issued on a partner based on an assessment made on the firm under section 44 and enforced under section 46; (ii) Whether issuance of the notice of demand about four years after the assessment is invalid as being beyond a reasonable time; (iii) Whether the notice of demand is invalid for not mentioning the status of the assessee or for being in individual form rather than a joint notice to all partners.

Issue (i): Whether a notice of demand under section 29 can be validly issued on a partner based on an assessment made on the firm under section 44 and enforced under section 46.

Analysis: Section 44 imposes liability on partners of a discontinued firm for tax assessed on the firm and makes the partners jointly and severally liable for assessment under Chapter IV. Section 29 authorises serving a notice of demand upon an assessee or other person liable to pay tax due in consequence of an order under the Act. The partners, being liable under section 44, fall within the definition of assessee in section 2(2) and a notice under section 29 may be issued based on the assessment against the firm; collection may proceed under section 46.

Conclusion: The notice of demand issued on the partner based on the firm assessment is valid; collection proceedings under section 46 may be initiated against partners pursuant to section 44.

Issue (ii): Whether issuance of the notice of demand about four years after the assessment is invalid as being beyond a reasonable time.

Analysis: Section 29 prescribes no statutory limitation period for issuing a notice of demand. Prior authorities suggesting a requirement of issuance within a "reasonable time" are not treated as creating a judicially enforceable limitation where the statute prescribes none. The notice in the present case was issued shortly after a relevant judicial decision affecting liability of partners.

Conclusion: Issuance of the notice approximately four years after assessment is not invalid on the ground of delay; the notice was within a reasonable and acceptable period in the circumstances.

Issue (iii): Whether the notice of demand is invalid for not mentioning the status of the assessee or for being served individually rather than jointly on all partners.

Analysis: The prescribed form contains a field for status but the partners here were charged liability by operation of section 44 rather than by separate assessment under section 3 read with section 23; the accompanying covering letter clarified the position. Joint and several liability under section 44 permits proceedings against partners severally as well as jointly.

Conclusion: The notice is not vitiated for omitting status in the form; separate notices to individual partners are permissible and not invalid.

Final Conclusion: The petition seeking prohibition and certiorari against the collection proceedings under sections 29 and 46, based on the assessment of the firm and the partners' liability under section 44, is rejected and the collection proceedings are sustained.

Ratio Decidendi: Section 44 of the Indian Income-tax Act, 1922 makes partners of a discontinued firm jointly and severally liable for tax assessed on the firm, thereby permitting a notice of demand under section 29 to be issued on such partners and enabling recovery under section 46 without a separate assessment on each partner.

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