This writ petition raises the question, i.e., if a person happens to be a common partner in two firms, the State, while realising the arrears of sales tax due from one of the firms or from him as a partner thereof, is entitled to seize the movable properties of the other firm, of which also he is a partner, which firm, however, is not liable for the sales tax in question.

The brief facts are: the dealer, Azimunnissa and one Abdul Majid Sahib were carrying on business under the name and style of H.M.S. Kurshid &38; Co., from the year 1954 and the firm was dissolved in 1958. A sum of Rs. 16,724-39 nP. is due from this firm by way of sales tax for the assessment years, 1955-56 and 1956-57. The petitioner is carrying on business as a firm under the name and style of K.O. Mohamed Sulaiman &38; Co. This is a partnership concern which was started in 1951 and it is still carrying on business as a firm. Azimunissa, referred to earlier, is also a partner of the petitioner firm. For the realisation of the arrears of sales tax, Rs. 16,724-39 nP. aforesaid due and recoverable from Azimunnissa, as one of the partners of H.M. S. Kurshid &38; Co., the Department seized the Avery Weighing Mac