1967 (4) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re Chand registered as a dealer under the Punjab General Sales Tax Act used to operate from Bhatinda and its dissolution took place on 25th April, 1962. The petitioner-firm filed a quarterly return only for the first quarter of the assessment year 1961-62 and subsequently no returns were filed. Although an objection was raised on behalf of the petitioner that it was not liable for assessment to sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Syndicate', in support of the proposition that no sales tax could be levied on a firm which is no longer in existence. Their Lordships of the Supreme Court reached the conclusion that "there is no provision expressly empowering the assessing authority to assess a dissolved firm in respect of its turnover before its dissolution." A dissolved firm, according to the ruling of this decision, cannot be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the provisions of the Sales Tax Act. It may be observed, however, that the two supplementary documents filed by the petitioner make it clear that the department was aware not only of the dissolution of the petitioner-firm but also that this was taken as a ground for an objection which is now the subject-matter of this writ petition. Annexure I is the order of the Deputy Excise and Taxation Commi....