https://www.taxtmi.com/caselaws?id=62649 Notice under section 11(2) of the Bengal Finance Sales Tax Act, 1941, read with rule 32 of the Delhi Sales Tax Rules, 1951, had to be issued to the dealer against whom proceedings were intended. Here, the statutory notices were addressed to the firm name, while the assessments were made against the individual dealer, and the assessment orders themselves did not clearly resolve whether the proceedings were against the firm or the individual. The authorities also failed to properly examine the contention that the disputed contracts at Simla, Dehradun and Delhi belonged to the partnership concern. On the existing record, the assessments could not be properly sustained and required fresh consideration by the assessing authority. en-us Tue, 05 Oct 1976 00:00:00 +0530 Fri, 21 Jan 2011 09:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62649 Notice under section 11(2) of the Bengal Finance Sales Tax Act, 1941, read with rule 32 of the Delhi Sales Tax Rules, 1951, had to be issued to the dealer against whom proceedings were intended. Here, the statutory notices were addressed to the firm name, while the assessments were made against the individual dealer, and the assessment orders themselves did not clearly resolve whether the proceedings were against the firm or the individual. The authorities also failed to properly examine the contention that the disputed contracts at Simla, Dehradun and Delhi belonged to the partnership concern. On the existing record, the assessments could not be properly sustained and required fresh consideration by the assessing authority. Case-Laws VAT and Sales Tax Tue, 05 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62649