Tax Officer, Aluva, in respect of the business concern M/s Bharath Hardware Stores wherein also the assessee is shown as partnership firm with three partners namely the late Karunakaran Pillai and defendants 1 and 2. Ext.B8 is a shop inspection report dated 06.12.1981 of the Agricultural Income Tax and Sales Tax department wherein also the business concern Bharath Hardware Stores is shown as a partnership firm. Ext.B9 as noted above is a retirement and reconstitution deed of the partnership. It relates to the business concern M/s Bharath Hardware Stores. Under the said deed, Karunakaran Pillai retired from the firm and the firm was reconstituted with defendants 1 to 3. Ext.B9 is acted upon, as is evidence by Ext.B6. There is nothing to indicate that Karunakaran Pilla involved with the business of the firm in any manner subsequent to the date of Ext. B9. On the face of Exts.B1 to B9, the contention of the plaintiff that the plaint B schedule business was a