Dissolved firm assessment under sales tax law can continue after dissolution where the statute deems continued existence for tax purposes.

Section 19(3) of the Bombay Sales Tax Act, 1959 was treated as a special provision that allows assessment and realisation of tax from a dissolved firm by deeming it to continue for that purpose. The wording referring to tax that is assessed after dissolution was read as clear legislative intent to permit post-dissolution assessment, and section 33(5) was noted as operating alongside it in cases of non-filing of returns. The earlier contrary view was rejected, confirming that a dissolved firm may still be assessed where the statute expressly or by necessary implication so provides.

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Issues: Whether section 19(3) of the Bombay Sales Tax Act, 1959 enabled assessment of a dissolved firm.

Analysis: The charging, assessment, and recovery provisions in tax enactments are distinct, but the statutory scheme may provide for assessment by express or implied language. Section 19 of the Bombay Sales Tax Act, 1959 was held to be a special provision dealing with liability and the procedure for quantification and realisation of tax in the case of a defunct firm. The words in section 19(3) referring to tax that "is assessed after dissolution" were treated as showing a clear legislative intent to permit assessment after dissolution as if the firm continued to exist for that purpose. Section 33(5) governed assessment for non-filing of returns, and section 19(3) operated with it to support assessment of the dissolved firm.

Conclusion: Section 19(3) of the Bombay Sales Tax Act, 1959 does enable assessment of a dissolved firm, and the earlier contrary view was rejected.

Ratio Decidendi: A dissolved firm may be assessed where the statute, expressly or by necessary implication, provides a procedure deeming the firm to continue for assessment and quantification of its tax liability after dissolution.

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