SISIR KUMAR SEN, J.

1. This revisional application under Art. 227 of the Constitution is directed against an order passed in revision by the Board of Revenue, West Bengal, reviving Certificate Case No. 300 IT of 1948-49 against M/s H. and A.K. Ganguli, represented by the petitioner, Ajit Kumar Ganguli and his partners. The petitioner, Ajit Kumar Ganguli, was a partner of the firm styled "M/s H. and A.K. Ganguli" which had its office at 17/19 R.G. Kar Road, Calcutta. According to the petitioner, the said partnership firm discontinued business w.e.f. 8th Aug., 1942, the assets and liabilities of the firm, with the right to use the firm name "M/s H. and A.K. Ganguli" in respect of existing tenders and contracts being taken over by M/s Ganguli and Sons Ltd., having its office at No. 17, R.G. Kar Road. On 23rd March, 1948, the ITO District I(2), Calcutta, assessed the income of the firm "M/s H. and A.K. Ganguli" for the asst. yr. 1943-44 Rs. 1,62,000 and by a notice under s. 29 of the IT Act, dt. 5th April, 1948, demanded Rs. 83,111-15-0 on account of income-tax and surcharge and super-tax and surcharge for the said year, the demand being payable by 30th April, 1948. Further, th