Where the Commissioner sought to implead partners of assessee-firm as accused under section 319 of the Code of Criminal Procedure without prima facie satisfaction of the conditions required under section 278B, and there was no material showing that such partners were in charge of and responsible for conduct of business of firm or that offence had been committed with their consent, connivance or neglect, Sessions Judge erred in allowing application for impleadment of partners; accordingly, order directing impleadment of partners was set aside.