1966 (8) TMI 60

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.... of the deceased Suganchand against an assessment order under the Rajasthan Sales Tax Act, 1954. The assessee was a partnership firm M/s. Rampratap Suganchand which carried on business in cloth at Sikar. This firm consisted of two partners Suganchand and Rampratap. The period for which the assessment was made extended from 15th May, 1957, to 15th April, 1958. It is admitted that this firm was a re....

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....case could not have but been dealt with under section 9(3)(b) of the Act as amended by the Rajasthan Taxation Laws (Amendment) Act (No. 13 of 1964). This has apparently not been done. If on the other hand the firm was not dissolved as alleged, then the assessment order should not have been passed against Suganchand alone but against the firm itself. The question whether firm was or was not dissolv....