1971 (8) TMI 81

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..... le judge of this court in Writ Petition No. 2135 of 1959. There was a firm, Khanjan Lal Sewak Ram, which consisted of six partners who fell into two groups ; one group consisted of Khanjan Lal, Lalloo Ram, Dwarka Prasad and Ram Lal and the other group consisted of Sewak Ram and Jagrani. We are concerned with the payment of income-tax by the partners of the firm for the year 1948-49. The total tax .....

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..... share of the tax he would not be required to pay anything further. In response to this letter Khanjan Lal wrote a letter dated February 24, 1953, to the appellant No. 1 which reads as follows : " In compliance of your memo. No A. R. 27-K dated February 24, 1953, I beg to submit that I am ready to pay my share of tax as assessed against the firm styled M/s. Khanjan Lal Sewak Ram provided the bal .....

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..... etitions were : (1) for a writ of certiorari quashing the letter dated 9th June, 1959, mentioned above, and (2) for a writ of mandamus directing the appellants to refund a sum of Rs. 2,444-9-0 which was in excess of the proportionate share of Khanjan Lal. This amount became excess payment as the amount of tax assessed was reduced in appeal by a sum of Rs. 30,000. The learned single judge allowed t .....

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..... cial status, possess considerable movable and immovable assets and are well capable of meeting the demand of Rs. 15,587.56 outstanding against the said firm. " In accordance with the principles laid down by their Lordships of the Supreme Court in Century Spinning & Manufacturing Co. Ltd. v. Ulhasnagar Municipal Council and in Union of India v. Anglo Afghan Agencies, appellant No. 1, in view of wh .....

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..... s, in our view, the learned single judge was perfectly justified in holding that the decision of appellant No. 1 to realise the balance of tax from Khanjan Lal alone was tainted with capriciousness. No argument has been addressed to us with regard to the orders of the learned single judge directing a mandamus to issue for the refund of Rs. 2,544-9-0 possibly because the amount is refundable in v .....

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