https://www.taxtmi.com/caselaws?id=153312 Under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi, a dissolved firm could not be assessed or reassessed on pre-dissolution turnover unless the statute expressly or by necessary implication provided that power and the requisite assessment machinery. The Court held that the power to tax must arise from the enactment itself; it cannot be supplied by the rules. Rules 39(1) and 39(1A) imposed joint and several liability on partners for tax due from the firm, but did not authorise assessment of a non-existent dissolved firm. The later insertion of section 12F filled the gap prospectively only. en-us Thu, 15 Oct 1981 00:00:00 +0530 Mon, 22 Jul 2013 14:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153312 Under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi, a dissolved firm could not be assessed or reassessed on pre-dissolution turnover unless the statute expressly or by necessary implication provided that power and the requisite assessment machinery. The Court held that the power to tax must arise from the enactment itself; it cannot be supplied by the rules. Rules 39(1) and 39(1A) imposed joint and several liability on partners for tax due from the firm, but did not authorise assessment of a non-existent dissolved firm. The later insertion of section 12F filled the gap prospectively only. Case-Laws VAT and Sales Tax Thu, 15 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153312