1976 (10) TMI 120

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..... rbans Singh, Advocate, for the respondent No.2   --------------------------------------------------   The judgment of the Court was delivered by   KHANNA, J.-This is an appeal on certificate against the judgment of the Punjab and Haryana High Court whereby the High Court held that the appellant-firm had failed to prove that it had stood dissolved on a date prior to the date of as .....

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..... he appellant-firm had ceased to do any work since February, 1961. It was also represented that a formal document had been executed on August 8, 1961. The Assessing Authority despite that intimation proceeded to make an order of assessment dated March 12, 1962. The appellant thereupon filed another petition under article 226 of the Constitution in the Punjab High Court See [1964] 15 S.T.C. 165., pr .....

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..... 1966] 2 S.C.R. 457. The case was remanded to the High Court as no definite finding had been given by the High Court regarding the dissolution of the appellant-firm and about the fact as to whether the said dissolution had taken place before the date of the order of assessment, namely, March 12, 1962. After remand, the High Court called upon the Sales Tax Officer to make an enquiry and submit a r .....

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..... from that of the High Court. The High Court, in the course of its judgment, has pointed out that though the assessment order was made on March 12, 1962, a large number of hearings took place between March 8, 1961, the alleged date of dissolution, and March 12, 1962. At no hearing, was any intimation given by the appellant to the Assessing Authority that the firm had stood dissolved. All that was .....

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..... ppellant-firm that it had stood dissolved on August 8, 1961. It has to be borne in mind that the High Court was dealing with the matter on the writ side. In a writ petition, the scope for interference with a finding of the departmental authorities is much more restricted and the court can normally interfere only if the finding is based upon no evidence or is based upon extraneous or irrelevant evi .....

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