1971 (8) TMI 81

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....gainst the judgment of a learned single judge of this court in Writ Petition No. 2135 of 1959. There was a firm, Khanjan Lal Sewak Ram, which consisted of six partners who fell into two groups ; one group consisted of Khanjan Lal, Lalloo Ram, Dwarka Prasad and Ram Lal and the other group consisted of Sewak Ram and Jagrani. We are concerned with the payment of income-tax by the partners of the f....

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....tter to Khanjan Lal was that if he paid his share of the tax he would not be required to pay anything further. In response to this letter Khanjan Lal wrote a letter dated February 24, 1953, to the appellant No. 1 which reads as follows : " In compliance of your memo. No A. R. 27-K dated February 24, 1953, I beg to submit that I am ready to pay my share of tax as assessed against the firm sty....

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....al has arisen. The two main prayers in the writ petitions were : (1) for a writ of certiorari quashing the letter dated 9th June, 1959, mentioned above, and (2) for a writ of mandamus directing the appellants to refund a sum of Rs. 2,444-9-0 which was in excess of the proportionate share of Khanjan Lal. This amount became excess payment as the amount of tax assessed was reduced in appeal by a sum ....

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....ers ...... of M/s. Khanjan Lal Sewak Ram have sound financial status, possess considerable movable and immovable assets and are well capable of meeting the demand of Rs. 15,587.56 outstanding against the said firm. " In accordance with the principles laid down by their Lordships of the Supreme Court in Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council and in Union of Ind....