Assessment against a dissolved firm is void for want of jurisdiction; alternative remedy does not bar writ relief.

A dissolved firm ceases to exist as an assessable entity, and in the absence of express statutory authority, an assessment made against it after dissolution is void for want of jurisdiction. The retrospective amendment did not cure the defect because the order was still framed against a non-existent firm rather than the partners. Although an alternative statutory remedy ordinarily matters, it does not bar writ relief where the impugned assessment is without jurisdiction. The assessment was quashed and recovery under that order was restrained.

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Issues: (i) Whether a dissolved firm could validly be assessed to sales tax after dissolution. (ii) Whether the existence of an alternative statutory remedy barred the writ petition where the assessment was without jurisdiction.

Issue (i): Whether a dissolved firm could validly be assessed to sales tax after dissolution.

Analysis: A firm which has ceased to exist on dissolution loses its character as an assessable entity, and in the absence of an express statutory provision authorising assessment of a dissolved firm, no valid assessment can be made against it. The assessment order in question showed the firm itself as the assessee, and not the individual partners. The retrospective amendment relied upon did not alter the position on the facts that the assessment had been made against a non-existent firm long after dissolution.

Conclusion: The assessment against the dissolved firm was invalid and bad in law, in favour of the assessee.

Issue (ii): Whether the existence of an alternative statutory remedy barred the writ petition where the assessment was without jurisdiction.

Analysis: Although the availability of an alternative remedy is ordinarily a relevant consideration, it does not bar relief where the impugned action suffers from a total lack of jurisdiction. Since the assessment itself was without jurisdiction, the failure to pursue the statutory appeal did not prevent the Court from granting writ relief.

Conclusion: The writ petition was maintainable despite the alternative remedy, in favour of the assessee.

Final Conclusion: The Court quashed the assessment and protected the petitioners from recovery under that order, while leaving the respondents free to proceed in accordance with law if any other lawful proceedings were available.

Ratio Decidendi: A dissolved firm is not a continuing assessable entity, and an assessment made against it without express statutory authority is void for want of jurisdiction; the existence of an alternative remedy does not defeat writ relief against such a jurisdictional error.

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