S. C. MOHAPATRA, J.

( 1 ) PLAINTIFF is the petitioner in this Civil Revision. It has assailed the order of the trial court answering two issues against it preliminarily.

( 2 ) PLAINTIFF is a company having its registered office at Hyderabad in Andhra Pradesh. It carries on its business in Orissa having established factory area at Rourkela for manufacture of explosives. It entrusted execution of some of the Civil Construction work in the factory area at Rourkela to defendant No. 6 B. R. Patel. At that stage, the Income-tax Officer, Ward-A, Rourkela issued a notice dt. 15-6-1971 purporting to be under S. 226 (3) of the Income-tax Act, 1961 for withholding payments of certain amount to Defendant No. 6 towards the arrear tax of Defendant No. 7 M/s. East West Construction Company. Plaintiff sent a reply that Defendant no. 7 is not connected with it in any manner. Defendant No. 2 intimated the plaintiff that Defendant No. 6 is a partner of the Firm, Defendant No. 7, in his letter dt. 4-9-1971. However, thereafter even Defendant No. 6 did not execute any further work and the liability of the plaintiff is in accounting stage. In June, 1973, Defendant No. 8, the power of attorney holder of