1. SALEEM AKHTAR, J.-The petitioner who was carrying on business in East Pakistan after its fall shifted his Bead Office to Karachi and continued business in the same name, namely Messrs Radio Electric Traders. He was assessed to Income-tax during assessment years 1972-73, 73-74, 74-75. On 13-3-1972 the petitioner entered into a partnership with Mrs. Parveen Faridoon Jawanmardi, Mrs. Gohar Sohrab Khusvair Jehangir Faraydoon, Firdausi Jawanmardi, Roomia Faraydoon Jawanmardi.
2. These individuals were earlier partners of Messrs Frederic's Cafeteria which firm had closed and stood dissolved before this partnership. Under the new partnership deed, the business of the partnership was to be carried out under the name and style of New Radio Palace. The said individuals also executed a General Power of Attorney on 13-3-1972 to favour of the petitioner. It is stated that this partnership continued for one day and was dissolved with effect from 14-3-1972.
3. Consequently the petitioner took over the business as proprietor of the said concern and dissolution deed was executed on 22-8-1973. The petitioner has stated that on taking over the business as proprietor he was facing difficulties in transfer of tenancy to the proprietary concern.
4. He, therefore, approached the Income-tax Department, whether the Department could help in any manner in this regard. It is alleged that on personal contract, the Department advised that the petitioner could only be recognized as the owner of -the property if he cot-lid undertake the liability of Messrs Frederic Cafeteria and its partners. Thereupon, the petitioner made a declaration on 9-9- 1972 to the Income-tax Department undertaking to pay the demand, if arty, of Messrs Frederic Cafeteria and its partners upto 31st March, 1912. Thereafter he received a notice dated 20th February, 1974 issued by ins respondent No. 2 against. Messrs Frederic Cafeteria and its partners demanding a sure of Rs. 2,04,491. Subsequently this demand was raised to Rs. 2,18,920. The petitioner filed objection, but the same was not accepted as the respondents Nos. 2 and 3 maintained that as the petitioner has undertaken to clear the liability, he is liable to pay. The appeal filed against this action was dismissed. A revision preferred by the petitioner was also dismissed.
5. Mr. Muhammad Naseem the learned counsel for the petitioner has assailed the impugned order on the ground that Income-tax Authorities cannot recover dues of one assesses from any other person. In this regard the learned counsel has made reference to section 48 of the Income-tax Act.
6. The issue before the Income-tax Authorities was very simple. The petitioner had given an unconditional undertaking to pay the liabilities of all taxes of Messrs Frederic Cafeteria and its partners that may accrue upto the account--ing period ending 31st March, 1972. It is not contended that the demand made from the petitioner is beyond this period or in respect of any other firm or person. The petitioner is endeavouring to take refuge under a technical plea which under the circumstances of the case is not available to him. The Income-tax Authorities can recover the dues of an assessee from al person who has undertaken or guaranteed the payment of such dues. It is A not a case where the Income-tax Authorities are recovering tax of one assessee from another assesses or person. The demand has been made as the petitioner had undertaken to discharge the liabilities. The Commissioner of Income-tax while dismissing the petitioner's Revision Petition has noted that some of the partners of Messrs Frederic Cafeteria were not Pakistani nationals, and succeeded in obtaining certificate under section 44-C of the Income-tax Act and such certificate could have been issued only on payment of dues or furnishing guarantee for payment of outstanding dues against them.The stand taken by the petitioner lacks bona fides and does not entitle him to seek aid of discretionary constitutional jurisdiction of this Court. For these reasons by a short order dated 25-5-1983 the petition was dismissed with costs.