https://www.taxtmi.com/caselaws?id=101434 Proof that a firm had dissolved before an assessment date must be supported by timely and clear evidence, including statutory intimation of dissolution where required. Here, the long continuation of proceedings without prompt notice to the assessing authority, together with failure to give the dissolution intimation within thirty days under section 16 of the Punjab General Sales Tax Act, created serious doubt about the alleged dissolution. The text also notes that writ interference with such factual findings is limited to cases where the finding lacks evidence, rests on irrelevant material, or is perverse. On that basis, no ground was made out to quash the assessment order. en-us Fri, 08 Oct 1976 00:00:00 +0530 Sat, 14 Sep 2013 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101434 Proof that a firm had dissolved before an assessment date must be supported by timely and clear evidence, including statutory intimation of dissolution where required. Here, the long continuation of proceedings without prompt notice to the assessing authority, together with failure to give the dissolution intimation within thirty days under section 16 of the Punjab General Sales Tax Act, created serious doubt about the alleged dissolution. The text also notes that writ interference with such factual findings is limited to cases where the finding lacks evidence, rests on irrelevant material, or is perverse. On that basis, no ground was made out to quash the assessment order. Case-Laws VAT and Sales Tax Fri, 08 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101434