https://www.taxtmi.com/caselaws?id=161571 A demand notice could not be issued against a former partner after the firm had converted into a proprietorship concern with effect from 1 April 1987, because the registration certificate was amended retrospectively to reflect that date and the partner's liability had ceased accordingly. Section 53 of the Assam General Sales Tax Act, 1993 barred fastening liability for any period after the firm had ceased to exist, so the notice was without jurisdiction. The objection that the petitioner should first approach the department was rejected, as the statute did not provide such a remedy against the impugned demand notice. en-us Thu, 29 May 2003 00:00:00 +0530 Sat, 01 Feb 2014 12:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161571 A demand notice could not be issued against a former partner after the firm had converted into a proprietorship concern with effect from 1 April 1987, because the registration certificate was amended retrospectively to reflect that date and the partner's liability had ceased accordingly. Section 53 of the Assam General Sales Tax Act, 1993 barred fastening liability for any period after the firm had ceased to exist, so the notice was without jurisdiction. The objection that the petitioner should first approach the department was rejected, as the statute did not provide such a remedy against the impugned demand notice. Case-Laws VAT and Sales Tax Thu, 29 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161571