Judgment

ORDER :- This Civil Miscellaneous Petition has been filed by a firm, Raja Properties, praying for certain directions, consequent upon the disposal of the Special Leave Petition (Civil) No. 9946 of 1987 filed by one Surinder Nath Kapoor against the Union of India and others. Before considering the Civil Miscellaneous Petition, it is necessary to state a few facts leading to the filing of the petition.

2. Surinder Nath Kapoor is one of the partners of M/s. Krishna Kapoor and Co. consisting of the following four partners :-

(1) Shri Shiv Dayal Kapoor (since deceased).

(2) Shri Surinder Nath Kapoor.

(3) Shri Ram Nath Kapoor.

(4) Shri Narender Nath Kapoor.

3. Partners Nos. 2,3 and 4 are the sons of Shiv Dayal Kapoor, since deceased. There is another firm M/s. Indo-Kashmir Carpets and Handicrafts. It is the sister concern of M/s. Krishna Kapoor & Co. and constituted with the said Shiv Dayal Kapoor, since deceased, and his daughters-in-law. Both the firms are assessees under the Income-tax Act, 1961, hereinafter referred to as the Act.

4. On December 12, 1954, the IAC (Asstt.), Range-II, Amritsar, passed a garnishee order under Section 226(3)(x) of the Act holding M/s. Krishna Kapoor and