Sudhir Narain, J. - (1.) The petitioner has sought compensation for his confinement in Jail alleging that he was arrested and confined in Jail illegally and maliciously by the respondents causing mental and physical pain and affecting his reputation in the society.
(2.) The factual matrix of the case is that the petitioner was a partner in the Firm M/s. Monlka Bakeries. Industrial Area, Partapur, Meerut. One Sri Abdul Hameed was also partner. In the year 1979, they agreed to dissolve the partnership and a dissolution deed dated 26.3.1979 was executed whereby the assets and liability of the Firm were given to Sri Abdul Hameed. All the tax liabilities prior to dissolution were also cleared.
(3.) The recovery proceedings were taken against the petitioner for recovery of Rs. 2,400 as arrears of Sales Tax for the year 1983-84 and a notice was issued in his name. The said recovery proceedings were, however, withdrawn after the Sales Tax Officer Sector-V, Meerut found that the Firm has been dissolved as per dissolution deed on record and, therefore, the petitioner was not liable for payment of the said Sales Tax, he passed an order on 26th September, 1988 stating that the petitioner is not liable to pay any Sales Tax as the Firm has been dissolved by a dissolution deed.;