( 1 ) THIS appeal was refereed to a Full Bench by a Division Bench consisting of Jaganmohan Reddy, Chief Justice (as he then was) and Sambasiva Rao, J. , in view oft the importance of the question that arises inn this case, namely whether the arrears of income-tax, due by the father in respect of a separate, business prior to a partition between him and his sons can be recovered form the sons after the partition under the doctrine of pious obligation.

( 2 ) THIS appeal is against the order of Gopalakrihsan Nair, J. , dismissing a Writ Petition Praying for the issue of a Writ of Mandamus directing the respondent to forbear form collecting certain arrears of income-tax by attachment and sale of there properties. The father of the petitioners, appellants herein was one Venkateswara Rao. He and his divided brother Lakhsman Rao carried on business in partnership under the name and style of Govindarao and Sons. Fro the years 1945-46, 1946-47 and 1947-48 this firm was assessed of a total income-tax of Rs. 92, 178-44. the firm was dissolved by an agreement between the two partners in the end of 1948. The tax was not paid by the partners in spite of demand. On 20-11-1952 Venk