1967 (1) TMI 70

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....relevant facts necessary for the disposal of this matter are as follows: There was a partnership-firm working under the name and style of Messrs. Modern Shoe Mart at Haidar Building, Jodhpur. The firm carried on business in the sale of shoes. It consisted of two partners, namely, late Shri Mahaveer Singh Dadha and Mst. Shanti Devi Kackar. According to the petitioner the firm continued its business till 23rd October, 1956, and therafter the proprietorship of the firm was transferred to one of the partners, namely, Mst. Shanti Devi Kackar. The Sales Tax Officer, Jodhpur, according to the petitioners, issued notices to the firm as also to both the partners thereof in respect of the assessment year 1956-57. It may be mentioned that the accou....

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....ould not have assessed the dissolved firm of which late Mahaveer Singh Dadha was a partner after it was dissolved in the year 1956. We ought to mention that this assessment order was passed by the Sales Tax Officer, Jodhpur, on 6th March, 1961. The writ petition has been opposed by the respondents. It is contended on their behalf that we should not entertain this writ petition under Article 226 of the Constitution as the petitioners had not availed of the statutory remedy of an appeal and by not depositing the amount of tax they had themselves failed to avail of it. It was next contended that as by the Rajasthan Taxation Laws (Amendment) Act (No. 13 of 1964), section 9 of the Rajasthan Sales Tax Act, 1954 (hereinafter to be referred as t....

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....iple between an assessment made on a firm under a proceeding initiated before the dissolution and that made in a proceeding started after the dissolution. It was pointed out that in either case, unless there was an express provision, no assessment could be made on a firm which had lost its character as an assessable entity. In Smt. Shanti Bai's case(1) referred to above, it was pointed out that if the firm stood dissolved, then the 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, 1964. In Smt. Shanti Bai's case(1), as there was a controversy about the dissolution of that firm, the case was sent back to the Sales Tax Officer for a determination of the quest....