TaxTMI 
TaxTMI 
1970 (3) TMI 146
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....of the liability of Mr. N. S. Gill the partnership of Messrs Gill Brothers cannot be assessed. The partnership of Messrs Gill Brothers came into existence on 14th June, 1961, and was registered in the sales tax department on 17th July, 1961. 2.. The assessing officer assessed the petitioner on the finding that supplies of metals were made in the name of Mr. N. S. Gill who happens to be the partner of the firm. He did not examine the matter carefully and did not formulate the points that arose for consideration. 3.. The following points arise for determination: (i) Was there a partnership of three brothers under the name and style of Messrs N. S. Gill during the relevant period, or whether the business so run was in the individual capacit....
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....ssed to sales tax in respect of the transactions of the earlier partnership. Doubtless the first appellate authority did not express his conclusion in the way we have put it, but in essence it was so. 6.. The assessing authorities should not have overlooked the concept of "partnership" as defined in the Partnership Act and the necessary evidence in support of the conclusion that a partnership had come into being. Section 4 of the Partnership Act defines a partnership as relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. The various features relied on by the first appellate authority should be examined in order to come to a finding whether, in fact, there was a partn....
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....rials from the Executive Engineer, they should not have been used against the dealer behind his back. In any event, there is no material before us to show that the information gathered by the first appellate authority, in the course of his enquiry, was kept on the record. Mr. Mohapatra, learned Standing Counsel was called upon to file an affidavit that the said materials are on the record. He was not in a position to say whether in fact the materials were kept on the record. 10.. When the matter came up before the Tribunal, he did nothing more than quoting the finding of the first appellate authority. At the instance of the assessee a letter was written by the Executive Engineer that the transactions during the relevant period were made by....
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....anya Project Authorities should have been brought to the notice of the assessee and they should have been made a part of the record. In the absence of these procedures, we have no alternative but to hold that the principles of natural justice have been violated and such materials should not have been admitted into evidence without the assessee being given a reasonable opportunity to challenge the same. 12.. Learned Standing Counsel then raised a contention that at no point of time any objection was raised by the assessee that he had no opportunity of knowing those materials. Originally, two questions had been framed by the petitioner. They were as follows: "(a) Whether in the facts and circumstances of this case, the assessment made on th....