K.P. Singh, J.

1. These two writ petitions raise similar questions of law and fact for consideration and hence they are being disposed of by a common judgment.

2. The petitioners in the above two writ petitions along with Rajendra Kumar and Rakesh Prakash Agarwal were partners of a firm known as M/s. Raghunandan Prasad Manoharlal. The aforesaid firm was dealing in gold and silver ornaments and bullion. The petitioners in the two writ petitions were partners of the firm in their capacity as karta of their respective Hindu undivided families. The assessment year under consideration is 1981-82. The firm was dissolved on January 28, 1981. The firm was assessed to an income of Rs. 8,48,063, in the beginning as an unregistered firm but, on appeal, the amount was reduced to Rs. 2,65,005 as is evident from annexure II attached to the writ petitions. It appears that through annexure III attached to the writ petitions, the petitioners have indicated that the firm owns property, a three-storeyed building, shop No. 496 (old) and new number 116 situate at Sarafa Market, Meerut City, and, therefore, the tax liability should be realised from the aforesaid property of the firm. Notices of