1976 (10) TMI 120

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....llant-firm had failed to prove that it had stood dissolved on a date prior to the date of assessment, viz., March 12, 1962. The appellant-firm carries on business as commission agents of cotton and foodgrains. In respect of the year 1959-60, the appellant did not submit any return under the Punjab General Sales Tax Act. A notice was thereupon issued to the appellant-firm and the case was fixed for July 1, 1960. The appellant challenged the validity of the assessment proceedings by means of a writ petition in the High Court. The High Court during the pendency of the petition, stayed the proceedings. Ultimately, it seems, the writ petition was dismissed and the assessment proceedings were resumed on November 30, 1961. Various dates were fi....

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....appellant-firm and about the fact as to whether the said dissolution had taken place before the date of the order of assessment, namely, March 12, 1962. After remand, the High Court called upon the Sales Tax Officer to make an enquiry and submit a report on the point as to whether the appellant-firm had been dissolved on August 8, 1961, as alleged by the appellant. The Sales Tax Officer thereafter made an enquiry and submitted a report that the appellant-firm had not proved its dissolution on August 8, 1961, or before the date of assessment order. The High Court, after receipt of the report, itself examined the matter and came to the conclusion that on the material on record brought by the appellant, it had not been proved that the appel....