1966 (8) TMI 60

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..... was a partnership firm M/s. Rampratap Suganchand which carried on business in cloth at Sikar. This firm consisted of two partners Suganchand and Rampratap. The period for which the assessment was made extended from 15th May, 1957, to 15th April, 1958. It is admitted that this firm was a registered one under section 6 of the Rajasthan Sales Tax Act, 1954. The assessment order was passed on 28th Feb .....

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..... Laws (Amendment) Act (No. 13 of 1964). This has apparently not been done. If on the other hand the firm was not dissolved as alleged, then the assessment order should not have been passed against Suganchand alone but against the firm itself. The question whether firm was or was not dissolved as alleged by the petitioners before us is, however, a question of fact, and it is not within our province .....

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