1987 (7) TMI 571

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..... distraint order. The distraint order has been issued by the respondent for the sales tax dues of a firm M/s. Ramu Engineering Works, which name the petitioner also bears. The assessment years are 1970-71 and 1971-72. According to the petitioner, there were series of dissolutions of firms and new firms came into existence as new entities and the last one is the petitioner and the assessee-firm is n .....

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..... the new firms coming into existence in their place. First of all, the question as to whether there was a dissolution of the assessee-firm in the eye of law, and the firms that came into existence subsequently, of course, bearing the very same name, are new firms and in any event, the petitioner could not be said to be a transferee of the business of the assessee-firm, requires consideration on an .....

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..... from today to the concerned Deputy Commissioner, who shall entertain the same, without putting the aspect of limitation if any, and shall consider it on merits, affording an opportunity to the petitioner to substantiate his case. Until the revision is disposed of, the impugned distraint order of the respondent shall not be prosecuted, subject to the condition the petitioner prefers the revision wi .....

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