This petition under Article 226 of the Constitution is directed against the assessments of sales tax for the years 1949-50, 1950-51, 1951-52 and the notices of demand for recovery of the arrears thereof, The petitioner Lalji, Gendlal Patni and Chandratan entered into a partnership in or about April, 1947, for carrying on business of manufacturing utensils, brass-wares etc. under the name and style "Bharat Metal Industries", Raipur. Chandratan retired from the partnership on 22nd April, 1952. Subsequently by a notice served on the petitioner, Gendlal dissolved the partnership on or about 13th September, 1952, and gave notice of dissolution to the Registrar of Firms under Section 63(1) of the Indian Partnership Act. He also instituted Civil Suit No. 25-A of 1952 on 28th October, 1952, in the Court of Additional District Judge, Raipur, against the petitioner and Chandratan for dissolution of the partnership and for rendition of accounts. A receiver was appointed by the Court on 8th December, 1956, who was declared entitled to enter into possession of the property of the firm and its assets for winding up the business.

The Assistant Commissioner, Sales Tax, Raipur (respondent) mad