SATISH CHANDRA, J. : This is an application under Article 226 of the Constitution praying that the Income Tax recovery certificate and the proceedings consequent thereto be all quashed.

2. The petitioner Messrs Behari Lal Baldeo Prasad was a Hindu undivided family carrying on business. It was assessed to income-tax for the years 1952-53 and 1953-54 and a tax demand of Rs. 14,495/- was due from this firm. For the assessment years 1949-50, 1950-51 and 1951-52 an amount of Rs. 19,200/- was due from this firm by way of penalty. Thus a demand of Rs. 33,695/- had to be paid by this

firm to the Income-tax Department. In 1956 differences between the members of the family led to a stoppage of business. A Partition Suit (No. 13 of 1956) was instituted in the Court of the Civil Judge, Oral. The trial court appointed a Receiver over the family properties.

3. On 20-7-1959 the Income-tax Officer issued a recovery certificate under Section 46(2) of the Income-tax Act, 1922 for Rs. 33,695/-. By an order of the Income-tax Appellate Tribunal dated 6-12-61 the amount of penalty imposed on the petitioner firm was reduced to Rs. 5,900/-. The total amount due from the petitioner thus stood reduced