Judgement

SHAH, J.:- A business of manufacture and sale of tents was commenced in 1940 in the name and style of Messrs Jawahar Tent Factory, Agra, in partnership. There were four partners in the firm-Jawahar Lal, Shiam Lal, Radha Raman and Radha Krishan. Jawahar Lal represented his Hindu undivided family and his share in the profit and loss was 8 (eight annas) in a rupee. The share of other partners was 2-8 (two annas eight pies) each. The firm was registered under Section 26A of the Indian Income-tax Act, 1922, and tax was assessed on the income of the firm in accordance with Section 23 (5) (a) of the Act. The partnership was, according to the Income-tax Officer dissolved on October 23, 1946.

2. This appeal relates to the tax liability of Jawahar Lal in respect of the income from the firm for the assessment years 1944-45, 1945-46, 1946-47 and 1947-48. The tax attributable to the share of Jawahar Lal which it is claimed could not be recovered from him, is sought to be recovered from his erstwhile partner Radha Krishan. The following table sets out the share of the income of Jawahar Lal and the tax liability not satisfied by him in respect of the four years of assessment:

Year of asses