1974 (1) TMI 94

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....es Tax Officer, Jhansi, passed two assessment orders against the firm Ram Sewak Pramod Kumar. The assessment orders stated that this firm commenced business on 12th November, 1965, in grains, etc. In paragraph 2 of both these assessment orders it has been stated that in response to the notice under rule 41(5), Sri Ram Sewak, proprietor of the firm, appeared. The firm was assessed to a tax of Rs. 1....

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....eceive any favourable response. He accordingly came to this court under article 226 of the Constitution. His case is that he was not a partner in the firm M/s. Ram Sewak Pramod Kumar. In the counter-affidavit it has been stressed that in the application for registration it was stated that Ram Sewak and the petitioner Uma Shanker were partners of the firm. But it has not been mentioned or stated....

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....it appears that it was held there that the petitioner was a partner in this firm. In Sant Bux Singh, Jaunpur v. State of U.P. and Others[1974] 34 S.T.C. 289; 1973 U.P.T.C. 539. , a Bench of this Court observed: "We may point out that an assessment order should contain not only the assessment of turnover and tax but should also indicate the person liable to pay the same. The department will b....