1990 (4) TMI 29

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....aying, inter alia, for writ of mandamus commanding the respondents to cancel, withdraw, rescind and/or quash the notices dated November 3, 1976, issued under section 16(1) of the Gift-tax Act, 1958, and the notices dated May 25, 1978, July 7, 1978, August 7, 1978, September 26, 1978, November 7, 1978 and December 8, 1978, for the assessment years 1973-74 and 1974-75 and all proceedings thereunder.....

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....e writ petitioners. Further, since the petitioners are not liable under the Gift-tax Act, the impugned notices are bad in law. In support of his contention, Dr. Pal, learned advocate for the writ petitioners, has drawn the attention of the court to section 2(xviii) of the Gift-tax Act, to indicate that a "person" includes a Hindu undivided family or a company or an association of persons or a bod....

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....ould be evident from the Income-tax Act. It would be evident from the Gift-tax Act that there is no mention of a firm and a partnership firm having an independent identity to the issuance of notice and, therefore, the notice is to be treated as illegal and invalid. Further, the respondents might have grievances against the partner(s) of the firm, but the firm itself is a different entity in the ey....

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....rm who constitute the firm, being a body of individuals, would be a person under the definition in the General Clauses Act. A dealer being a person under the Act, it would include the partners of a firm as a body of individuals and hence person. An application for registration under section 7 or section 8 of the Act in Form No. 1A as prescribed by rule 4(i) of the Bengal Sales Tax Rules, 1941, can....