1. The question is whether the partners of a registered firm are liable to be proceeded against for recovery of tax assessed on the firm as such under the Income-tax Act 1961 (for short the Act) pursuant to a certificate issued to the Tax Recovery Officer as envisaged by S.222 of the Act. The learned judge before whom this question arose answered it in the negative, allowed the writ application and issued a direction not to enforce Exts. P-1 and P-3 communications sent by the Tax Recovery Officer.

2. In Ext. P-1 addressed to the partners it was stated that "a sum of Rs. 70,763/- is outstanding as arrears towards income-tax, penalty, interest etc. from the firm M/s. Mutual Benefit Corporation, Calicut of which you are a partner ". The three partners who are respondents in this writ appeal protested by Ext. P-2 and contended that the arrears of income-tax due from the firm, M/s. Mutual Benefit Corporation cannot be recovered from the partners. The reply to Ext. P-2 is in Ext. P-3 and it was stated therein:

"As per the provisions of the Partnership Act, the partners are jointly and severally liable to the dues of the firm. This position, in law is not in any way affected by