9911796707
TMI Blog1991 (2) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... the court: 1.. Whether, on the facts and in the circumstances of the case, the Financial Commissioner was justified in holding that the factum of actual dissolution or otherwise cannot be gone into by the sales tax authorities when once the intimation of dissolution is received and that the assessing authority stands functus officio in the matter of framing assessment after receipt of such intima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate orders were passed on 28th of December, 1971. Appeals against the same were filed but the Assistant Commissioner dismissed the same on the ground of non-payment of admitted tax. The respondents then filed a revision petition but the Deputy Commissioner of Sales Tax dismissed the same on 28th of January, 1974. A second revision petition was filed to the Financial Commissioner which was all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer to the department before the passing of the assessment order. The Financial Commissioner has then assumed that by this letter the department was informed about the dissolution of the firm. It is pertinent to note, however, that the Financial Commissioner has himself stated that "I was not able to have the benefit of going through its contents since it was not made available on record at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed has been referred to and the reference to the aforesaid letter dated 24th of December, 1969, is misconceived. That letter referred to the closure of the business and not to the dissolution of the firm. In our opinion, therefore, question No. 5 has to be answered in favour of the department and against the dealer. In view of our answer to question No. 5 in favour of the department it is not nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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