I.P. MUKERJI, J.

1. Indian Oil Corporation Limited, through its manager (the appellants) have preferred this appeal. It is against the judgment and order dated 1st September, 2011, passed by Mr, Justice Tapen Sen in WP No.1240 of 2010 (M/s. Roy and Company & Ors. Vs. The State of West Bengal & Ors.).

The facts are these:-

2. Several years ago Smt. Siya Roy was carrying on a partnership business as a dealer of kerosene under the appellant. Gradually she became old and infirm. On 27th September, 2001 she converted this proprietorship business into a partnership between herself and her eldest son Binoy, the first respondent. The partnership was styled as M/s Roy and Company having its place of business at Bamakshapa Road, Bazarpara, Post Office & Police Station–Rampurhat, District–Birbhum, West Bengal. The appellant accepted this reconstitution.

3. On 24th July, 2009 the firm underwent another reconstitution. The wife of the first respondent, the third respondent was taken in as a partner. A deed of partnership was drawn up and executed by the partners of the reconstituted firm M/s. Roy and Company.

4. The appellant accepted this reconstitution also and on 29th July, 2009 granted