JUDGMENT

FAZL ALI, J.:—This is an appeal by special leave against the judgment of the Andhra Pradesh High Court dated December 2, 1974 and arises under the following circumstances.

2. Itikala Kollayya and his brother-in-law Kovvuru Narasimhaiah constituted partnership firm dealing in foodgrains. The firm carried on the business in the name and style of "Kovvuru Narasimhaiah and Itikala Kollayya". The firm, however, stood dissolved in 1963. The firm appears to have been in serious financial difficulties and incurred debts to the tune of about Rs.70,000/-. The creditors filed an insolvency petition but the petition was ultimately dismissed because it was held that the firm had no means to discharge the debts. Subsequently the business was started in the name of B.V.S. Rao son of Bala Seshaiah. After the death of Itikala Kollayya his son Bala Seshaiah and his son B.V.S. Rao carried on on joint Hindu family business. In fact B.V.S. Rao applied on May 8, 1966 for a certificate of registration to the Sales Tax Department of the State and was given the same. B.V.S. Rao who was a minor had applied for the certificate through his guardian Bala Seshaiah. Thereafter the Sales Tax Department co