JUDGMENT

H. N. Seth, J. -Petitioner Smt. Kamala Devi, who purchased house Number 118, Mohalla Rasulabad. Allahabad, from one Ram Din, by a registered sale-deed dated 21st November, 1969, has approached this Court for relief under Article 226 of the Constitution.

2. The facts, which are no more in controversy and which give rise to this petition, are that Ram Din was a partner in the firm, Kisan Oil Mills, which was an assessee under the U. P. Sales Tax Act. There were sales tax dues against the Firm for the years 1963-64, 1966-67, 1967-68 and 1968-69 which had not been paid. On 21st November, 1969, Ram Din sold the house in dispute to the petitioner. Subsequently, the Sales Tax Department initiated proceedings for recovery of the sales tax dues of the Firm Kisan Oil Mills and tried to recover the amount from its partners. In that process they attached the house in dispute on 8th October, 1975. The petitioner then filed objections against the attachment of the said house on the ground that the house belonged to her and she had nothing to do with the assessee Kisan Oil Mills. However the respondents advertised the said house for being put to sale on 9th December, 1975, without first d