2003 (5) TMI 485

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....hanta, learned Government Advocate, Assam, for the respondent. 2.. The challenge in the present proceeding is in respect of a notice dated November 11, 1998 issued by the Senior Superintendent of Taxes, Guwahati, Unit-C raising a demand for payment of tax as shown in the said notice. The aforesaid demand notice has been issued to the writ petitioner on the basis that he continued to remain a pa....

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....ding to the petitioner, if the firm ceased to be in existence with effect from April 1, 1987 as certified by the authority, under section 53 of the Assam General Sales Tax Act, 1993 no liability can be passed on the partnership firm including the petitioner after April 1, 1987.   4. The pleadings advanced are not opposed. The oral arguments that the impugned notice is wholly without jurisd....

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....ord having clearly disclosed that the partnership firm has ceased to be in existence with effect from April 1, 1987 the liability of the writ petitioner as a partner must also be understood to have ceased with effect from the said date. If that be so, section 53 of the Assam General Sales Tax Act would constitute a clear bar for the issuance of the impugned notice dated November 11, 1998. The said....