https://www.taxtmi.com/caselaws?id=151612 A dissolved firm cannot be assessed under a taxing statute unless the statute expressly or by necessary implication authorises assessment after dissolution. The court held that rules on reporting dissolution, discontinuance of business, and joint and several liability did not create such power, and a taxing statute cannot be enlarged by implication against the assessee. The later insertion of a specific provision in the 1963 Act was treated as confirming that the earlier General Sales Tax Act, 1125 contained no equivalent authority. The assessment proceedings against the dissolved firm were therefore quashed. en-us Wed, 15 Feb 1978 00:00:00 +0530 Fri, 07 Jun 2013 18:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151612 A dissolved firm cannot be assessed under a taxing statute unless the statute expressly or by necessary implication authorises assessment after dissolution. The court held that rules on reporting dissolution, discontinuance of business, and joint and several liability did not create such power, and a taxing statute cannot be enlarged by implication against the assessee. The later insertion of a specific provision in the 1963 Act was treated as confirming that the earlier General Sales Tax Act, 1125 contained no equivalent authority. The assessment proceedings against the dissolved firm were therefore quashed. Case-Laws VAT and Sales Tax Wed, 15 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151612