( 1 ) THESE two revision petitions are, presented by the petitioner under subsection (4) of S. 13 of the Karnataka, sales Tax Act, 1957, (hereinafter referred to as the Act ). The facts of the case in brief are as follows: the petitioner was a partner along with three others, of a partnership firm under the name and style of ganesh Trading Company at Bagalkot. It is not in dispute that the firm was dissolved in or about the year 1975. Thereafter by virtue of the power vested in the authority under the Act under sub-section (2) of S. 15 of the act assessments were made against the dissolved "firm for the assessment years 1974-75 and 1975-76. Thereafter, applications were filed under S. 13 (3) (b) of the Act before the court of the judicial Magistrate First Class, Bagalkot, for the recovery of the tax due from the firm. In the application though the firm was shown as respondent, in the note below the application, the names and addresses of all the four partners were furnished. After the application was filed the Magistrate passed orders attaching the properties of the partners. . Thereafter, the petitioner and another filed their objections before the Magistrate objecti