1967 (4) TMI 189

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..... olution took place on 25th April, 1962. The petitioner-firm filed a quarterly return only for the first quarter of the assessment year 1961-62 and subsequently no returns were filed. Although an objection was raised on behalf of the petitioner that it was not liable for assessment to sales tax, the third respondent, namely, the Assessing Authority, Central Wing, Patiala, created a liability of Rs. .....

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..... nce. Their Lordships of the Supreme Court reached the conclusion that "there is no provision expressly empowering the assessing authority to assess a dissolved firm in respect of its turnover before its dissolution." A dissolved firm, according to the ruling of this decision, cannot be assessed to sales tax even in respect of the turnover before dissolution. It may be that for 1961-62 the petition .....

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..... he petitioner make it clear that the department was aware not only of the dissolution of the petitioner-firm but also that this was taken as a ground for an objection which is now the subject-matter of this writ petition. Annexure I is the order of the Deputy Excise and Taxation Commissioner, Patiala Division, of 4th November, 1964, and it is mentioned in paragraph 3 that: "It is further pointed .....

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