D. Raju, C.J.—The above writ petition has been filed by the wife, second petitioner and two sons of late Shri Sukhdev Singh, who was said to have died on 15.3.1989. During his life time, the deceased Sukhdev Singh was said to have been running a business by forming an "association of persons" bearing the name M/s. Kangra Iron and Steels Syndicate Kangra, in the year 1950. Concedingly, he has a flourishing business for some time but after about 10 years the business came to a stand-still and ruined compelling, according to the petitioner, the deceased to sell almost all his assets to clear liabilities and debts in addition to mortgaging the house before his death. So far as the issues raised in the case on hand are concerned, the determination of which do not require the other details except noticing the fact that on account of the business activities carried on by late Shri Sukhdev Singh when he was alive he incurred liabilities under the Income Tax Act in respect of the assessment year 1960-61 to the tune of Rs. 12,868/- and in respect of assessment year 1961-62 to the tune of Rs. 26,494/- as disclosed in Annexure PA and PB filed with the writ petition. The wife, the second petitioner herein was also said to be one of the member of the Association of Persons, which carried on the business though, it is now claimed in the affidavit filed by the first petitioner, her son, that she had no knowledge and was ignorant about any of the business activities, she being an illiterate. Efforts appears to have been taken at various points of time for enforcing the recovery of but outstanding dues with interest and penalty recoverable thereon on account of the delay and it did not yield fruitful results. Reference is made by the petitioners in this petition about some enquiries at some point of time by the officers and recommendations, which were said to have been made to issue Non-recovery Certificate but that was not done so and, therefore, the recovery proceedings were kept alive and pursued apparently on account of the fact that the deceased has left behind him house property, which is said to be a residential house and which is claimed to be also subject to a mortgage. The defaulted amount with accumulated interest and penalty has got multiplied to the tune of Rs. 1,48,509/-. In 1995 when notices were issued, the first petitioner as also the second petitioner did not properly respond and even when a notice was issued on 20.12.1995 to call upon the petitioner to show cause as to why a warrant of arrest be not issued, as in respect of earlier letters the response was, refusal to receive, which necessitated the issue of a warrant of arrest dated 31.1.1996 to enforce the personal attendance and presence of the first petitioner, who, it is now claimed, was constrained under pressure to give a statement agreeing to clear the arrears by 15.3.1996. Though the petitioner would claim that the petition under Section 220(2) of the Income-tax Act, 1961 has been filed before the Commissioner of Income-tax, Patiala, admittedly, it was allowed to be dismissed for non-appearance and non-prosecution. It is in such circumstances, the petitioners have filed the present writ petition seeking fog, the following reliefs: "(i) The respondents be restrained from recovering the Income Tax arrears for the years 1960-61 and 61-62 from the petitioners and the same may kindly be waived. (ii) The respondents be directed not to arrest or harass the petitioners in any manner. (iii) The records of the case may be summoned. (iv) The respondents be directed not to proceed against the residential house of the petitioners for recovery of the arrears."

2. Before even adverting to the contentions of parties on either side, it would require our observations to be made even on the tenability of the nature of the prayer sought for within the scope of this writ petition. This Court is not concerned and cannot deal with the question of any waiver because that is the juri