https://www.taxtmi.com/caselaws?id=151281 A retrospective amendment to the Tamil Nadu General Sales Tax Act, 1959 inserted section 19-A with effect from the commencement of the principal Act, deeming tax on a dissolved firm to be assessable as if no dissolution had occurred and validating taxes levied or collected under the Act. Because the assessment and reassessment proceedings were still pending when the amendment came into force, the amendment applied to those proceedings and removed the earlier defect in authority. Section 19-A also made partners jointly and severally liable for tax, penalty and other amounts notwithstanding dissolution, so the penalty proceedings were likewise sustained. The amendment therefore validated both the assessments and the penalties against the dissolved firm. en-us Wed, 30 Jul 1975 00:00:00 +0530 Mon, 03 Jun 2013 15:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151281 A retrospective amendment to the Tamil Nadu General Sales Tax Act, 1959 inserted section 19-A with effect from the commencement of the principal Act, deeming tax on a dissolved firm to be assessable as if no dissolution had occurred and validating taxes levied or collected under the Act. Because the assessment and reassessment proceedings were still pending when the amendment came into force, the amendment applied to those proceedings and removed the earlier defect in authority. Section 19-A also made partners jointly and severally liable for tax, penalty and other amounts notwithstanding dissolution, so the penalty proceedings were likewise sustained. The amendment therefore validated both the assessments and the penalties against the dissolved firm. Case-Laws VAT and Sales Tax Wed, 30 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151281