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TMI Blog1958 (7) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... e years 1949-50, 1950-51, 1951-52 and the notices of demand for recovery of the arrears thereof. 2.. The petitioner Lalji, Gendlal Patni and Chandratan entered into a partnership in or about April, 1947, for carrying on business of manufacturing utensils, brass-wares etc. under the name and style "Bharat Metal Industries ", Raipur. Chandratan retired from the partnership on 22nd April, 1952. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 1950 . . . Rs. 13,879 0 0 1st August, 1950, to 31st July, 1951 . . . Rs. 15,220 10 0 1st August, 1951, to 31st July, 1952 . . . Rs. 15,312 8 0 These orders were passed respectively on 31st May, 1956, 6th May, 1957, and 9th August, 1957. The assessee was shown therein as "Shri Lalji Ghelabhai Partner, Bharat Metal Industries, Sadar Bazar, Raipur". Notices of demand for the amounts of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, it is evident that the real assessee was the firm "Bharat Metal Industries" of which he was described as a partner. The department did not contest before us that the assessments were made against the firm and not against its partners. It is no doubt true that the subsequent two orders of assessments were made after the firm is said to have been dissolved. For purposes of the sales tax, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Taxes v. Bakthavatsalam Naidu[1955] 6 S.T.C. 657. with which, in view of the provisions of the C.P. and Berar Sales Tax Act, we are in respectful agreement. The assessments of sales tax during the periods in question are not, therefore, open to challenge. 5.. Since the department could only assess the firm, the arrears of tax are, in the first instance, recoverable from its assets. Until ..... X X X X Extracts X X X X X X X X Extracts X X X X
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