SATYANARAYAN RAO, J.

These two applications are by two partners of a firm known as P. Nagojee Rao & Son. The petitioners pray that this Court should issue a writ of certiorari calling for the papers and quashing the order of attachment made by the first respondent, the Collector or Madras, at the instance of the second respondent, and to prohibit him from recovering the demand amount of Rs. 88, 799-6-0, which was the tax levied on the firm under the Excess Profits Tax Act for the chargeable accounting periods commencing from 1st April, 1944, and ending with 31st March, 1946. W. P. No. 594 of 1953 was filed by Pandu Rao and W. P. No. 668 of 1953 by Thyagaraja Rao. The other partner of the firm besides these two partners was Gannu Rao. The share of Gannu Rao was 3/5th and Thyagaraja Rao and Pandu Rao were each entitled to 1/5th share. The partnership, which was commenced on 1st April, 1941, carried on its business without any dispute between the partners, as alleged in the affidavit filed in support of the applications, till about September, 1946. On 26th February, 1947, a suit for dissolution of the Partnership, C. S. No. 89 of 1947, was instituted on the original side of