Hon’ble Sunil Hali, J.—A partnership firm in the name and style of M/s Guru Govind Singh Rice Mills was constituted on 25.3.1975 consisting of petitioner and six others partners. The said partnership stood dissolved on 29.10.1984. Fresh partnership deed was executed by the petitioner with one of his ex-partner and three other partners of the dissolved firm in the name and style of M/s UP National & General Rice Mills. One of the partner died as a consequence of which the firm was dissolved. In this behalf a deed of dissolution was executed between the petitioner and four partners and legal heirs of the deceased person namely Sri Shyam Das. The deed of dissolution was executed on 20.9.2002 between four partners Sri Anokh Singh, Sri Darshan Singh, Sri Balveer Singh and Sri Rajesh Kumar and Sudesh Kumar and Ramesh Kumar, both sons of deceased Shyam Das. On account of dissolution of the firm Sri Anokh Singh and Sri Darshan Singh consequent upon the dissolution of firm received a sum of Rs. 1,80,308.91 and Rs. 1,55,25/- towards their share in the capital of the dissolved partnership firm M/s UP National & General Rice Mills. The other two partners namely Balbir Singh and Rajesh