9911796707
TMI Blog1967 (4) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... er under the Punjab General Sales Tax Act used to operate from Bhatinda and its dissolution took place on 25th April, 1962. The petitioner-firm filed a quarterly return only for the first quarter of the assessment year 1961-62 and subsequently no returns were filed. Although an objection was raised on behalf of the petitioner that it was not liable for assessment to sales tax, the third respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposition that no sales tax could be levied on a firm which is no longer in existence. Their Lordships of the Supreme Court reached the conclusion that "there is no provision expressly empowering the assessing authority to assess a dissolved firm in respect of its turnover before its dissolution." A dissolved firm, according to the ruling of this decision, cannot be assessed to sales tax even in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. It may be observed, however, that the two supplementary documents filed by the petitioner make it clear that the department was aware not only of the dissolution of the petitioner-firm but also that this was taken as a ground for an objection which is now the subject-matter of this writ petition. Annexure I is the order of the Deputy Excise and Taxation Commissioner, Patiala Division, of 4th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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