High Court of Judicature at Allahabad
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Narendra Singh v. The State Of U.P. & Others - WRIT TAX No. 1356 of 2006  RD-AH 14677 (29 August 2006)
Hon'ble R.K. Agrawal, J.
Hon'ble Vikram Nath, J.
The contention of the petitioner is that he is not a partner of the firm, M/s Gaur Brick Field, and therefore, the dues of outstanding against the said firm cannot be recovered from him. In this connection, various inquiries have already been made. However, the immovable property of the petitioner is sought to be put to auction. The petitioner is also apprehending his arrest for non-payment of the dues.
Taking into consideration the entire facts and circumstances of the case, the writ petition is disposed of with the direction to the Assistant Trade Tax- III, Saharanpur, respondent no. 5 to inquire the matter after giving opportunity of hearing to the petitioner and the respondent no. 8 and take a final decision in accordance with law within one month on the question as to whether the petitioner is a partner of the said firm or not.
For a period of six weeks, the recovery proceedings against the petitioner shall remain stayed. It is made clear that the authority should be at liberty to proceed the recovery of dues from other persons of the said firm. It is also made clear that this Court has not adjudicated the case on merits.
Writ petition stands disposed of as above.
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