Mehrotra, J.

1. By this petition under Article 226 of the Constitution, M/s. Hiralal and Sons, a firm registered under the I.T, Act, 1961, has assailed an order dated March 20, 19.79 (annexure "I" to the writ petition), in so far as it related to an adjustment of Rs. 2,02,931 towards the alleged tax liability of one Hiralal Mithal (in his individual capacity) who was, at one time, a partner of the petitioner from the amount due to the petitioner as refund.

2. IT is not in dispute that Hiralal Mithal was a partner of M/s. Hiralal and Sons until his retirement therefrom w.e.f. July 5, 1977, IT is also not in dispute that the deed of partnership dated April 1, 1962, under which Hiralal Mithal was a partner of firm, M/s, Hiralal and Sons, was substituted by a fresh deed by which a new partnership firm came into existence w.e.f. July 9, 1977. The case of the petitioner is that no adjustment of any tax liability of Hiralal Mithal could be made by the I.T. Department from any amount which was due to the partnership firm of which he ceased to be a partner. The case also is that, in fact, some amount due by Hiralal Mithal had earliar been adjusted by the department from out of the f