This is a revision by the first accused in C.C. No. 211 of 1950 on the file of the Sub-Divisional Magistrate of Srikakulam. The prosecution is for an offence under section 15(b) of the Madras General Salesh Tax Act. The first accused, the second accused and another who is the son of the first accused are partners of a firm called Behara Latchanna Patnaick and Sons and Kallepalli Chiranjeevi. The firm was doing business for a very long time and the notice of assessment for the year 1946-47 was served on them on 12th July, 1949. Notice was served on Satyanarayana the son of B.L. Patnaick. Then the first accused and his son Satyanarayna who themselves constituted a separate firm presented a petition to the Commercial Tax Officer, Vishakapatnam admitting the liability and paying half the amount assessed and stated therein that the firm was dissolved on 1st October, 1948, and asked for the notice to be issued for the half share of the other partner to the second accused in the case. For failure to pay the taxes assessed a complaint was laid against the first and the second accused and they were convicted for non-payment of the tax.

Mr. Dikshitulu appearing for the petitioner con