AJOY NATH RAY, J.

( 1 ) THE writ petitioner challenges a notice dated October 12, 1999, by which the Tax Recovery Officer from Calcutta requested the State Bank of India, Bela Industrial Estate Branch, Muzaffarpur, to freeze the bank account maintained there by M/s. H. Guru Industries.

( 2 ) ACCORDING to the writ petitioner, who is 73 years old, that is his proprietorship business, is completely separate from H. Guru Instruments Private Limited, of which, however, he was a managing director at the material time.

( 3 ) MR. Mitter submits for the writ petitioner that even if there are dues of or in regard to income-tax of the company, the stoppage of the bank account of the writ petitioner himself is illegal.

( 4 ) ACCORDING to him, for unpaid tax debts of the company, such attachment has the effect of prohibiting the carrying on of business by the writ petitioner himself altogether for all times in future unless the company's debts are met.

( 5 ) ON behalf of the Revenue, affidavits are prayed for, interim order is opposed and reliance is placed on Section 179 of the Income-tax Act. That Section is as follows :"179. Liability of directors of private company in liquidation.-- (1

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