2001 (11) TMI 999

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....er who entered into a partnership with one S. Venugopalan on April 1, 1984 retired from the partnership with effect from April 1, 1996. The petitioner, an illiterate, who was released from the partnership on April 1, 1996 was informed that this fact was reported to the department also. However, when a best judgment notice for the assessment year 1998-99 was received, a reply was sent by the petitioner on June 24, 2000, informing the department that he ceased to be a partner from April 1, 1996. However, an order of assessment for 1998-99 was made on May 18, 2001 and the petitioner on June 12, 2001 received it. Again a reply was sent on July 9, 2001 reporting once again the termination of relationship as a partner from April 1, 1996 to the....

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....e relevant rule reads as follows: "Rule 42. If a partnership is dissolved, every person who was a partner at the time of dissolution shall send within thirty days of such dissolution a report of the dissolution to the registering authority and to the assessing authority if he is different from the registering authority and if the registered dealer has more than one place of business, also to the Commercial Tax Officer or the Deputy Commercial Tax Officer in whose area of jurisdiction the registered dealer has a place of business." 5.. On perusing the assessment files, it is seen that Thiru S. Venugopalan filed returns in the capacity of Managing Partner for the assessment years 1996-97 and 1997-98 and the assessments were made on that....

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.... of the partnership firm from January 18, 1991 and continuing of a new partnership from January 18, 1991. However, no intimation was sent to the assessing authority in terms of rule 42 of the Tamil Nadu General Sales Tax Rules, 1959 within 30 days from the date of dissolution of the partnership firm. Therefore, when an assessment was made on the dissolved partnership firm in the absence of any intimation as contemplated in rule 42 of the Tamil Nadu General Sales Tax Rules, 1959, the Madras High Court observed as follows: "8. There is no specific provision in the Act providing for deeming a dissolved firm to continue to exist even after the date of dissolution, in case the form required to be filed under rule 42 is not filed.   9.....