1. A penniless partner of a firm whose business collapsed somewhere in 1965 figures as the petitioner in this original petition. The petitioner Ali Koya Haji who once did flourishing business is hill produce is now working as a copra purchase clerk in the firm M/s. Kanji Morarji, Produce Dealers, Copra Bazar, Calicut on a salary of Rs. 150/- per month. After deducting Rs. 12/-towards Provident Fund the petitioner gets Rs. 138/-per month and with that amount he is trying to keep his body and soul together in the evenings, of his life. From the firm M/s V. V. Alikoya Haji a sum of Rs. 2,34,448.77 is due to the sales-tax Department for the years 1963-64,1964-65 and 1965-66 by way of Sales-tax and surcharge The firm, which was the dealer under the Kerala General Sales-tax Act, 1963, for short the Act, it seems, has no assets. The Ist respondent-Assistant Commissioner of Sales-tax (Assessment), Sales-tax Office, Special Circle II, Kozhikode issued notice No. A 15/65-66 in Form No. 16 dated 15-5-1974 under S.25 of the Act to the firm M/s. Kanji Morarji directing them to pay to him the salary due to the petitioner as the petitioner was in arrears of sales-tax. On receipt of th