https://www.taxtmi.com/caselaws?id=154367 Where a dissolved firm is deemed assessable as if dissolution had not occurred and the rules permit service of notice on any former partner, notice to one partner is sufficient for assessment and the absence of personal notice to another partner does not by itself create a patent error. Applying the scheme of section 15(2) of the Karnataka Sales Tax Act, 1957 and Rule 43(2) of the Karnataka Sales Tax Rules, 1957, the Court followed the larger Bench view in Raja Reddy Mallaram and held that the later smaller Bench decision in Sattler did not govern. The refusal to rectify the ex parte assessment was upheld. en-us Fri, 27 Jul 1984 00:00:00 +0530 Sat, 17 Aug 2013 18:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154367 Where a dissolved firm is deemed assessable as if dissolution had not occurred and the rules permit service of notice on any former partner, notice to one partner is sufficient for assessment and the absence of personal notice to another partner does not by itself create a patent error. Applying the scheme of section 15(2) of the Karnataka Sales Tax Act, 1957 and Rule 43(2) of the Karnataka Sales Tax Rules, 1957, the Court followed the larger Bench view in Raja Reddy Mallaram and held that the later smaller Bench decision in Sattler did not govern. The refusal to rectify the ex parte assessment was upheld. Case-Laws VAT and Sales Tax Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154367