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TMI Blog1962 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... jecting first appeals summarily. (ii) Whether in the facts and circumstances of the case the Tribunal is right in holding that the notice in the instant case issued in the firm's name and served on one partner only after the dissolution of the partnership is illegal so as to vitiate the assessments made in pursuance of such notice." 3.. The relevant facts are as follows: The opposite party was a firm consisting of three partners, namely, R.K. Upadhyaya, B.C. Patnaik and S.K. Sen, dealing in motor car spare parts and accessories. The firm was a registered dealer bearing registration number 2135. The firm has been assessed to sales tax for the three quarters ending the 30th June, 30th September and 30th December, 1955, under section 12(4) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissal of a first appeal would amount to disposal of an appeal within the meaning of sub-section (2) of section 23 of the Orissa Sales Tax Act and a second appeal before the Tribunal would lie. Once a second appeal lies before the Tribunal, that authority has full powers to enter into facts and law as authorised by clause (c) of sub-section (3) of section 23 of the Orissa Sales Tax Act. The first question is therefore answered in the affirmative. 5.. So far as the second question is concerned the learned Member, Sales Tax Tribunal, has relied on some observations in the judgments of the Calcutta High Court reported in Manindra Lal Goswami v. Incometax Officer[1956] 30 I.T.R. 550. and R.N. Bose v. Manindra Lal Goswami[1958] 33 I.T.R. 43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable and all the provisions of Chapter IV shall, so far as may be, apply to any such assessment." Section 19(3) of the Orissa Sales Tax Act is as follows: "If any business carried on by a firm, Hindu undivided family or an association of persons has been discontinued or dissolved, every person who was at the time of such discontinuance or dissolution, a partner of such firm or a member of the Hindu undivided family or such association shall, in respect of the turnover of the firm, Hindu undivided family or association, be jointly and severally liable to assessment under section 12 and for the amount of tax payable, and all the provisions of the Act shall, so far as may be, be applied to such assessments." It will be noticed that the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction put by the Supreme Court on old section 44 of the Income-tax Act which, in material respects, is identical with sub-section (3) of the Orissa Sales Tax Act is sufficient authority for the view that the expression "liable to assessment" in sub-section (3) of section 19 of the Orissa Sales Tax Act must be given the widest connotation so as to include the whole process of assessment and that the assessment proceedings may be continued as if the partnership had not been dissolved. 7.. Mr. Ghosh for the Department very properly drew our attention to a recent Full Bench decision of the Punjab High Court reported in Jullundur Vegetable Syndicate v. The Punjab State[1962] 13 S.T.C. 425., where the Allahabad view was preferred to the contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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