- (1.) The petitioners have approached this Court challenging notice dated June 12, 2006 (annexure P10) and summons dated August 25, 2006 (annexure P 11), issued by respondent Nos. 2 and 3 respectively seeking to recover the amount due against the firm M/s. Saraswati Rice & General Mills, Mullana (for short, "the firm"), as arrears of land revenue, from the partners of the firm.
(2.) The facts, as pleaded in the petition, are that the firm was constituted in the year 1987 by virtue of a partnership deed executed on January 13,1987. Respondent No. 4, who was the exclusive owner of land measuring 23 kanals 8 marlas, consisting of Khasra Nos. 59/9 and 83/22 killa Nos. 1, 2, 10.2 and 2 in Patti Bhagararu-Mullana, agreed to contribute the same as her share in the new partnership firm. One of the conditions of the latest partnership deed dated April 1, 1995 entered into between the parties was that no partner shall hypothecate or alienate, in any manner, any property of the firm or raise any loan or create any liability in his/her individual capacity for personal purpose. The firm for the purpose of setting up of the rice sheller raised loan from the Haryana Financial Corporation, for which the mortgage deed was signed by the partners of the firm in its favour on October 18, 1987. In the said mortgage deed, in the schedule of mortgaged properties, it was mentioned as under: Schedule A Immovable properties owned and held by the mortgagors Land measuring 23 kanals 8 marlas building constructed and to be constructed thereon situate in village Mulana, Tehsil and District Ambala owned and held by the industrial concern and delineated in the plan thereto attached and bounded as follows: North: Kabristaan South: Kacha Rasta 33' East: Agricultural land of Satguru Nath West: Agricultural land of Bawa Singh Jaat together with appurtenant rights, tenements and hereditaments as well as electric installations fixtures and fittings.
(3.) Further as per averments in the petition, the loan raised from the Haryana Financial Corporation, inter alia, for construction of building and purchase of plant and machinery was repaid in due course by the firm. Even the benefits of deferment of payment of tax availed of under the Haryana General Sales Tax Act, 1973 (for short, "the Act") and the Haryana General Sales Tax Rules, 1975 were also repaid in time. The disputed recovery pertains to sale made by the firm in the course of export outside the territory of India against "H" form for the assessment years 1995-96 and 1996-97.;