https://www.taxtmi.com/caselaws?id=150954 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. en-us Wed, 28 Aug 1974 00:00:00 +0530 Sat, 25 May 2013 11:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150954 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. Case-Laws VAT and Sales Tax Wed, 28 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150954