https://www.taxtmi.com/caselaws?id=150080 Under the Bombay Sales Tax Act, 1959, proceedings could not be initiated against a dissolved partnership firm for pre-dissolution turnover because the statute contained no machinery to assess a defunct firm as such. Although recovery provisions permitted tax dues to be recovered from partners after a valid assessment of the firm, they could not cure the absence of jurisdiction to assess the dissolved entity. On the factual challenge to the notice, the admitted importation of goods at Bombay provided a prima facie basis for enquiry, and the petitioners had not disproved that basis at the initiation stage. The proposed action was therefore incompetent for want of statutory authority. en-us Fri, 13 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 15:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150080 Under the Bombay Sales Tax Act, 1959, proceedings could not be initiated against a dissolved partnership firm for pre-dissolution turnover because the statute contained no machinery to assess a defunct firm as such. Although recovery provisions permitted tax dues to be recovered from partners after a valid assessment of the firm, they could not cure the absence of jurisdiction to assess the dissolved entity. On the factual challenge to the notice, the admitted importation of goods at Bombay provided a prima facie basis for enquiry, and the petitioners had not disproved that basis at the initiation stage. The proposed action was therefore incompetent for want of statutory authority. Case-Laws VAT and Sales Tax Fri, 13 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150080