The frame of the question indicates that after the order of the Financial Commissioner quashing the original order of assessment on the ground that the assessing authority had numberjurisdiction, fresh proceeding were stated for assessment.
4 58 Appeal from the judgment and order dated February 6, 1962 of the Punjab High Court in Sales Tax Reference No.
But from the question formulated for the decision of the Full Bench of the High Court, which is the subject matter of this appeal, it appears that the firm was dissolved before the proceedings for the assessment were initiated.
The firm was assessed to sales tax on May 30, 1953, by the Sales tax Officer under the provisions of the Act in respect of its turnover for the period between October 4, 1952 and March 31, 1953 but the said assessment order was quashed on April 11, 1955, by the Financial Com missioner on the ground that the authority which made the assessment had numberjurisdiction to do so.
15,04,091 11 3 and was assessed to sales tax in a sum of Rs.
30,049 12 0.
At the instance of the assessee the following question was referred to the High Court for its decision under S. 22 of the Act Whether a partnership firm, which is a registered firm under the provisions of the Punjab Sales Tax Act and which was in existence throughout the period for which assessment of sales tax has to be made, ceased to be liable to the said assessment by the mere fact that it has dissolved before the proceedings for assessment are initiated.
On appeal, the Deputy Excise and Taxation Commissioner, by his order dated October 20, 1956, reduced the figure of turnover and also companyrespondingly reduced the tax payable to a sum of Rs.
We shall, therefore, proceed to companysider the question raised in the appeal on that assumption.
On revision, the Financial Commissioner, rejecting the companytention of the firm that the assessment proceedings companyld number be taken against a firm after its dissolution, companyfirmed the assess 4 5 9 ment.
47,002 14 0.
The State of Punjab, on a certificate issued by the High Court, has preferred the present appeal to this Court.
An intimation of the dissolution of the firm under S. 16 of the East Punjab General Sales Tax Act, 1948, hereinafter called the Act, was sent to the Department on July 18, 1953.
A Full Bench of the Punjab High Court answered the question in the affirmative.
1 of 1959.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
S. Chawla and R. N. Sachthey, for the appellant.
It was dissolved on July 11, 1953.
S. Gupta, for the respondent.
588 of 1964.
On September 3, 1955, the Sales tax Officer made a fresh assessment on the turnover of the said firm.
Messrs. Jullunder Vegetables Syndicate was a firm doing business in Jullunder from October 4, 1952 to July 11, 1953.
The facts may briefly be stated.
It is number clear from the record whether after the order of the Financial Commissioner fresh proceedings were initiated by the Sales tax Officer or whether the earlier proceedings initiated by him before the dissolution of the firm were companytinued thereafter.
The Judgment of the Court was delivered by Subba Rao, J. This appeal on a certificate issued by the High Court of Punjab at Chandigarh raises the question whether a firm companyld be assessed to sales tax after it was dissolved.
Its taxable turnover was fixed at Rs.
