9911796707
TMI Blog1974 (2) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... 1967, on the ground that there was no provision in the Karnataka Sales Tax Act, the provisions of which had been adopted by the Parliament in so far as the procedure for levy and collection of Central sales tax was concerned, for assessing and collecting the Central sales tax from a dissolved firm and, therefore, the assessments were bad and were liable to be quashed. The said plea was accepted by this court and the orders of assessment were quashed. Later on, the Central Sales Tax Act was amended by Central Act 28 of 1969. By section 9 of the said amending Act, all orders of assessment passed in respect of the Central sales tax which had been passed before 9th June, 1969, were validated. Sometime thereafter, the Karnataka Sales Tax Act was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders of assessment passed in respect of the years 1960-61, 1961-62 and 1962-63 which were set aside in W.P. Nos. 1252, 1253 and 1256 of 1967 revived and became operative as the ground on which they had been set aside no longer existed. Consequently, all the persons who were partners of the dissolved firm at the time of dissolution became liable to pay the sum due under the orders of assessment. The above view is supported by the Full Bench decision of this Court in Gill and Company (P.) Ltd. v. Commercial Tax Officer, II Circle, Gadag, and Others[1973] 31 S.T.C. 336. According to the above decision, there is no necessity to pass any fresh orders of assessment against the ex-partner of the dissolved firm in order to recover from him the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Mr. Srinivasan, the acceptance of the contention of the State Government that even the future amendments made by the State Legislature must be deemed to have been adopted by the Parliament, would lead to the upholding of an Act of Parliament amounting to abdication of its essential legislative powers. He, therefore, urged that the ground on which the said orders of assessment were set aside by this court, namely, absence of power to assess a dissolved firm continued to persist notwithstanding the amendment of section 15 of the State Act. In this connection, my attention was drawn by Mr. Srinivasan to the decision of the Supreme Court in State of Tamil Nadu v. K.A. Ramudu Chettiar & Company[1973] 31 S.T.C. 470 (S.C.). in which the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
