Invalid assessment against dissolved firm cannot bind deceased partner or defeat widow's tax clearance certificate.

A tax assessment made long after a partnership had been dissolved, and after the firm had ceased to exist, was ineffective against the deceased partner. Notice served on the surviving partner could not operate as notice to the deceased partner, because the surviving partner was not an agent for assessment purposes in those circumstances, and the assessment on a non-existing firm without notice to the person interested in the liability was invalid. As there was no valid assessment against the deceased partner, the widow could not be required to discharge the alleged tax liability or be denied a tax clearance certificate on that basis.

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Issues: Whether there was a valid assessment on the deceased partner of a firm after the firm had been dissolved, and whether the widow could be denied a tax clearance certificate on the basis of that alleged tax liability.

Analysis: The assessment was made long after the partnership had come to an end and the firm was no longer in existence. In those circumstances, the remaining partner could not be treated as an agent of the deceased partner for assessment purposes, and notice served on him could not amount to notice to the deceased partner. The assessment was also made on a non-existing firm without notice to the person interested in the liability. On these facts, the assessment could not be treated as valid against the deceased partner.

Conclusion: There was no valid assessment on the deceased partner, and the widow was not liable to discharge the alleged tax liability or be refused the tax clearance certificate on that basis.

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