https://www.taxtmi.com/caselaws?id=159144 In a sales tax revision against a dissolved firm, non-impleadment of the ex-partners was not fatal because the statute required only that the dealer and the Commissioner or authorised officer be given a reasonable opportunity of hearing before disposal. The revision form then in force also did not require naming the opposite party, so the omission of the partners' names did not invalidate the proceeding. On that basis, notice could be given through counsel at any stage before final disposal, and the objection to maintainability failed. The request to insist on amendment to add the ex-partners' names was therefore unnecessary, and the procedural omission did not defeat the revision. en-us Sat, 14 Dec 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159144 In a sales tax revision against a dissolved firm, non-impleadment of the ex-partners was not fatal because the statute required only that the dealer and the Commissioner or authorised officer be given a reasonable opportunity of hearing before disposal. The revision form then in force also did not require naming the opposite party, so the omission of the partners' names did not invalidate the proceeding. On that basis, notice could be given through counsel at any stage before final disposal, and the objection to maintainability failed. The request to insist on amendment to add the ex-partners' names was therefore unnecessary, and the procedural omission did not defeat the revision. Case-Laws VAT and Sales Tax Sat, 14 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159144