1991 (2) TMI 385

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....red the following questions to the court: 1.. Whether, on the facts and in the circumstances of the case, the Financial Commissioner was justified in holding that the factum of actual dissolution or otherwise cannot be gone into by the sales tax authorities when once the intimation of dissolution is received and that the assessing authority stands functus officio in the matter of framing assess....

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....ssment years 1967-68, 1968-69 and 1969-70 three. separate orders were passed on 28th of December, 1971. Appeals against the same were filed but the Assistant Commissioner dismissed the same on the ground of non-payment of admitted tax. The respondents then filed a revision petition but the Deputy Commissioner of Sales Tax dismissed the same on 28th of January, 1974. A second revision petition was ....

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....letter dated 24th of December, 1969, was sent by the dealer to the department before the passing of the assessment order. The Financial Commissioner has then assumed that by this letter the department was informed about the dissolution of the firm. It is pertinent to note, however, that the Financial Commissioner has himself stated that "I was not able to have the benefit of going through its cont....