- (1.) Heard Sri V.K. Singh, Senior Advocate assisted by Sri S. Shekhar, learned counsel for petitioners, Sri Harshit Mandhyan, learned counsel for respondent no.1 and learned Standing Counsel for respondent nos. 2 and 3.
(2.) This writ petition is directed against recovery of Rs.1,44,762/- and Rs.14,113/- vide demand notice dated 19.05.1999, issued by Collector to petitioner- 1 and 2 respectively.
(3.) Petitioner- 1 is son of Abdul Samad, who was sole proprietor of firm M/s. Abdul Samad Siddiqui, and the said firm is said to have dissolved after death of Abdul Samad on 02.02.1998.;