TaxTMI 
TaxTMI 
1982 (2) TMI 287
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....s tax under the impugned assessment orders from the petitioners. M/s. Jaipal Ajaipal, Hamirpur, carried on business in foodgrains and oilseeds. For the period from 1st April, 1969, to 30th September, 1969, the business under this name was carried on by one Jaipal and Ajaipal, petitioner No. 1. With effect from 1st October, 1969, the business was carried on by a new firm constituted of Jaipal and three others. Ajaipal, petitioner No. 1, is a minor and Sukhnandan, petitioner No. 2, is his father and guardian. For the aforesaid assessment year 1969-70 two assessments were made under the U.P. Sales Tax Act for the aforesaid two periods. Subsequently those assessments were reopened under section 21 of the Act and the reassessment orders were pa....
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....tence, i.e., for the period from 1st April, 1969, to 30th September, 1969. As a consequence thereof, no recovery proceedings can be taken against petitioner No. 1. We do not find much substance in this contention. In the first instance it has not been averred that this partnership was evidenced by any instrument in writing so that it may be possible to say that it was a case of partnership firm coming into existence for the aforesaid period. It appears that the business was carried on in the name of M/s. Jaipal Ajaipal. It may be that a minor cannot enter into a partnership but there is no restriction on his being a member of an association of persons and this fact could not be disputed before us on behalf of the petitioners. At the relevan....