https://www.taxtmi.com/caselaws?id=151408 Under the unamended Bengal Sales Tax Act, 1941 as extended to Delhi, a dissolved firm could not be assessed after dissolution because the Act then contained no express or necessary implied power to do so. Rules imposing joint and several liability on partners for payment of tax were held insufficient to create substantive assessment jurisdiction, and the later insertion of Section 12F was treated as a new deeming provision rather than a merely clarificatory change. Applying strict construction of fiscal legislation, the Delhi HC held that the post-dissolution assessments had no legal basis and quashed the impugned assessment orders. en-us Wed, 17 Nov 1976 00:00:00 +0530 Wed, 05 Jun 2013 15:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151408 Under the unamended Bengal Sales Tax Act, 1941 as extended to Delhi, a dissolved firm could not be assessed after dissolution because the Act then contained no express or necessary implied power to do so. Rules imposing joint and several liability on partners for payment of tax were held insufficient to create substantive assessment jurisdiction, and the later insertion of Section 12F was treated as a new deeming provision rather than a merely clarificatory change. Applying strict construction of fiscal legislation, the Delhi HC held that the post-dissolution assessments had no legal basis and quashed the impugned assessment orders. Case-Laws VAT and Sales Tax Wed, 17 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151408