Kapur, J.

1. This is a petition by L.: Lachhman Dass Nayar and seven others for the issue of appropriate writs against the various officers of the Income-tax Department in regard to actions taken and orders passed by those officers.

2. The facts of this case are rather complicated and may therefore be stated at some length. Prior to the assessment year 1937-38 Lachhman Dass petitioner along with his seven sons formed a Hindu undivided family and were being assessed as such. For the year 1938-39 returns were made on the basis of partnership consisting of the joint Hindu family of Lachhman Dass with his seven sons as one partner having fourteen annas share and Daulat Ram one of the sons of Lachhman Dass as another partner owning two annas share. The Income-tax Officer refused to recognise this partnership as a partnership for the purposes of the Income-tax Act, but on appeal to the Appellate Tribunal it was held on 8th September 1942 that this firm was registrable, and the case being taken to the High Court at Lahore the decision was against the firm but their Lordships of the Privy Council ultimately held that the firm was registrable, as it was a valid partnership. This was