1982 (3) TMI 20

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....on under arts. 226/227 of the Constitution of India would deserve acceptance in view of a Division Bench judgment of this court, to which I was a party, in Nand Lai v. TRO (Civil Writ Petition No. 1944 of 1981) decided its limine on September 11, 1981 ([1982] 135 ITR 176). For facility of disposal, only a few facts be taken note of. There existed a partnership firm known as M/s. Vishwa Nath Asa....

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....tner or the partners are not able to meet the liability, then they can be sent to civil prison in execution of that certificate. In such a case, the citizen is likely to be put into jail pursuant to a tax recovery certificate wherein his name is not mentioned. We, therefore, accept the second contention and hold that an individual partner cannot be proceeded against on the basis of a tax recovery ....