The High Court, after receipt of the report, itself examined the matter and came to the companyclusion that on the material on record brought by the appellant, it had number been proved that the appellant firm had stood dissolved on a date prior to March 12, 1962.
It is the companyrectness of the above decision of the High Court which has number been assailed before us by the appellant in this appeal.
In respect of the year 1959 60, the appellant did number submit any return under the Punjab General Sales Tax Act.
On that date, intima tion was given on behalf.
From the Judgment and Order dated the 17th of August, 1970 of the Punjab Haryana High Court in Civil Writ No.
442 of 1974.
This .Court set aside the judgment of the High Court, following its decision in the case of State of Punjab M s Jullundur Vegetables Syndicate.
1 The case was remanded to the High Court as numberdefinite finding had been given by the High Court regarding the dissolution of the appellant firm and about the fact as to whether the said dissolution had taken place before the date of the order of assessment, namely, March 12, 1962.
It was also represented that a formal document had been exe cuted on August 8, 1961.
The High Court dismissed the petition on the ground that the assessment proceedings had been initiated long before the alleged date of dissolution of the firm.
Ulti mately, it seems, the writ petition was dismissed and the assessment proceedings were resumed on November 30, 1961.
The sales tax officer thereafter made an enquiry and submitted a report that the appellant firm had number proved its dissolution on August 8, 1961 or before the date of assessment order.
of the appellant that the appel lant firm had ceased to do any work since February 1961.
The High Court during the pendency of the petition, stayed the proceedings.
It was stated on behalf of the appellant that the appellant firm had been dissolved before the date of assessment order and as such, the sales tax authorities companyld number make an order for assessment.
The appellant thereafter came up to this Court in appeal against the said decision of the High Court.
Various dates were fixed thereafter.
The appellant challenged the validity of the assessment proceedings by means of a writ petition in the High Court.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The appellant firm carries on business as companymission agents of companyton and food grains.
The assessing authority despite that intimation proceeded to make an order of assessment dated March 12, 1962.
February 17, 1962 was fixed as the final date of hearing.
March 12, 1962.
A numberice was thereupon issued to the appellant firm and the case was fixed for July 1, 1960.
The appellant thereupon filed anoth er petition under article 226 of the Constitution in the Punjab High Court, praying for the quashing of the assess ment order.
After remand, the High Court called upon the sales tax officer to make an enquiry and submit a report on the point as to whether the appellant firm had been dissolved on August 8, 1961 as alleged by the appellant.
Harbans Singh, for Respondent No.
C. Mahajan and O.P. Sharma, for the Appellant.
413/62 .
The Judgment of the Court was delivered by KHANNA, J. This is an appeal on certificate against the judgment of the Punjab and Haryana High Court whereby the High Court held that the appellant firm had failed to prove that it had stood dissolved on a date prior to the date of assessment, viz.,
