(Per T. D. Sugla, J.)

By this petitioner under article 226 of the Constitution of India, the petitioner has challenged the notice of demand dated December 9, 1983, issued by the Tax Recovery Officer, Bombay, under section 179 of the Income-tax Act, 1961. Briefly stated, the relevant facts are that the petitioner became a director of a private limited company known as Kapadia Construction Company Pvt. Ltd. on November 30, 1966. The income-tax assessments of the said company for the assessment years 1970-71 to 1973-74 were completed and certain demands were raised. The demands were not paid. Eventually, by a notice dated July 22, 1983, the Income-tax Officer, Central Circle XXVIII, Bombay, required the petitioner to show cause why the arrears of demand of the said company be not recovered from him as a defaulter under section 179 of the Act. The petitioner, by his letter dated August 16, 1983, informed the Income-tax Officer that though he had become a director of the said company on November 30, 1966, he had ceased to be a director some time in February, 1967, as he did not attend any board meeting after he become a director. It was stated that, in the circumstances, he was