Judgment

RAMASWAMI, J.:- This appeal is brought by certificate from the judgment of the Allahabad High Court dated April 28, 1964 in Special Appeal No. 627 of 1961 by which the Division Bench dismissed the appellant s appeal and confirmed the order of the Single Judge dismissing the appellant s writ petition No. 194 of1959.

2. The appellant alleged that he was a partner of a firm named Regal Dehydrating Company, Meerut in which he held 12/53 share. It was stated that on January 15, 1945 the appellant sold away his share in the partnership to one Ram Chander son of Nathmal Das. The partnership firm was assessed to income-tax for the assessment year 1945-46 by the Income Tax Officer, C-Ward, Meerut by the assessment order dated December 9, 1952 on a total income of Rs. 64,622/-. The case of the appellant was that he had ceased to be a partner at the time of the assessment and was not liable to pay the income-tax assessed upon the partnership firm. It was also stated that no notice of the assessment proceedings was given to the appellant, nor was any notice of demand issued under S. 29 of the Income Tax Act, 1922 (hereinafter called the Act ). It appears that the Income Tax Officer for