RAJAMANNAR, C.J.

This petition arises our of an assessment made in respect of an abkari business which was being carried on by four persons, including the petitioner before us. This association of four persons commenced the business on the 7th October, 1944; but it appears that the association itself was dissolved after the close of the account year. Notice under section 34 of the Act was served after the close of the year, and long after the dissolution, on the petitioner sometime in March, 1950. He returned it stating that the business was being managed by one Saliar Rowther and notice should be sent to him as the principal officer of the dissolved association. Thereafter, notice was issued to the said Saliar Rowther. On behalf of the association several contentions were put forward and there was a final assessment and an appeal was also preferred. In pursuance of the said assessment, a notice of demand was issued against the persons who were members of the association, who as already mentioned, included both Saliar Rowther as well as the petitioner herein. It appears that the said Saliar Rowther paid certain sums amounting to a moiety of the tax levied. For the balanc