PATHAK, C.J. - By this application under articles 226 and 227 of the Constitution of India, the three petitioners have challenged the order dated 17th December, 1971, passed by the Bakijai Officer, Dhubri, in the Bakijai Case No. 66(T) of 1971-72 as well as the proceedings in the said Bakijai case.

The petitioners are Paresh Chandra Kar, Suresh Chandra Kar and Smt. Maya Rani Kar. Their case is that there was a partnership firm under the name and style of M/s. Kar Brothers constituted some time in 1946, which consisted of the following partners :

(1) Suresh Chandra Kar, (3) Naresh Chandra Kar, and (2) Paresh Chandra Kar, (4) Ramendra Narayan Kar.

This partnership firm carries on business and it was registered under section 5 as a dealer under the Assam Finance (Sales Tax) Act, 1956, hereinafter referred to as the "Act" on 14th April, 1964. Suresh Chandra Kar and Paresh Chandra Kar retired from the firm M/s. Kar Brothers and intimated this fact to the Superintendent of Taxes, Dhubri, on 18th November, 1965. Notwithstanding the retirement of Suresh Chandra Kar and Paresh Chandra Kar, the firm M/s. Kar Brothers continued with the remaining partners.

The petitioners' further case is that subsequently on 4th December, 1964, another partnership firm under the name and style "M/s. Assam Stores" was constituted with the following partnezs :

(1) Suresh Chandra Kar, (4) Kiron Devi Golsa, (2) Paresh Chandra Kar, (5) Rosam Devi Golsa, and (3) Smt. Maya Rani Kar, (6) Amar Chand Golsa

Thereafter, this firm was again dissolved on or about 14th April, 1971, and a new partnership firm under the name and style "M/s. Raja Stores" was constituted with the following partners on 15th April, 1971 :

(1) Suresh Chandra Kar, (3) Smt. Maya Rani Kar. (2) Paresh Chandra Kar, and

Thereafter, two Bakijai cases being Bakijai Cases Nos. 45(T) of 1969-70 and 46(T) of 1969-70 were started against Naresh Chandra Kar and Ramendra Narayan Kar, the two partners of M/s. Kar Brothers. Ultimately, on the report that the defaulters had neither movable or immovable properties, the cases were dropped.

Thereafter, two show cause notices bearing Nos. 1877-78 dated 19th May, 1971, were issued to Suresh Chandra Kar and Paresh Chandra Kar, Partners of M/s. Raja Stores, Dhubri, to pay up the dues under the Act amounting to Rs. 20,050.51 stood as outstanding against the firm, M/s. Kar Brothers. Two persons, namely, petitioners Nos. 1 and 2 in this case, showed cause against the show cause notices and, ultimately, the impugned order dated 17th December, 1971, was passed by the Bakijai Officer, Dhubri, which has been challenged in this writ petition.

It may be observed here that the taxes due are for the periods ending 31st March, 1965, 30th September, 1966, 30th September, 1967, 31st March, 1968, 30th September, 1968, and 31st March, 1969, and the amount of tax demanded is Rs. 20,050.51.

Mr. B. K. Das, the learned counsel appearing for the petitioners, firstly submits that petitioners Nos. 1 and 2, against whom the present Bakijai proceedings have been started, retired from the firm M/s. Kar Brothers on 14th April, 1964, and this fact was intimated to the Superintendent of Taxes on 18th November, 1965, and, therefore, petitioners Nos. 1 and 2 ceased to be partners of M/s. Kar Brothers with effect from at least 18th November, 1965, and, therefore, petitioners Nos. 1 and 2 were not at all accountable for any dues under the Act payable by M/s. Kar Brothers, which is the dealer in question.

In order to appreciate this submission, it is necessary to examine how a partner may retire from a partnership form and since when the retirement takes effect.

Section 32 of the Indian Partnership Act, 1932, deals with retirement of a partner and it reads as follows :

"32. Retirement of a partner. - (1) A partner may retire -

(a) with the consent of all the other partners, or

(b) in accordance with a express agreement by the partners,