9911796707
TMI Blog1975 (5) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... name and style of Messrs. Gopal Chandra Paul Sons having its place of business at 126B, Chinabazar Street, Calcutta-1. The said partnership business was dissolved on 17th November, 1972, and the intimation of the said dissolution was duly given to the Commercial Tax Officer, respondent No. 1, by two separate letters by 21st April, 1973. The petitioner in the said letters also requested respondent No. 1 to cancel the registration certificate under the Bengal Finance (Sales Tax) Act as well as the Central Sales Tax Act. Thereafter, on 19th April, 1973, respondent No. 1 called for the production of certain books of account including bank accounts of the said partnership-firm and in reply thereto the petitioner by letter dated 12th May, 1973, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade on a firm under a proceeding initiated before its dissolution and one made in a proceeding started after the dissolution. In either case, unless there is an express provision, no assessment could be made on a firm which had lost its character as an assessable entity. In this case, the Supreme Court reaffirmed its previous decision in State of Punjab v. Jullundur Vegetables Syndicate[1966] 17 S.T.C. 326 (S.C.). Jullundur Vegetables Syndicate's case(2) was under the East Punjab General Sales Tax Act. Dealer has been defined in section 2(d) of the said Act. "Dealer" means any person, firm or Hindu joint family, engaged in the business of selling or supplying goods in East Punjab. So, under the East Punjab Act a firm is a dealer within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artnership-firm although the letters were issued in the name of Gopal Chandra Paul Sons. Before the Supreme Court Gendalal's case(1) was under the Madhya Pradesh Sales Tax Act. Section 2(d) of the said Act defines "dealer " and a firm has been included in sub-clause (i) of section 2(d). Therefore it appears that both under the East Punjab General Sales Tax Act and the Madhya Pradesh Sales Tax Act, a firm is a dealer. But under the Bengal Finance (Sales Tax) Act, by West Bengal Act (48 of 1950) "firm" has been deleted by the legislature from the definition of "dealer". Therefore, it follows that a firm as such is not a dealer under the Bengal Finance (Sales Tax) Act, 1941. Accordingly, the dissolution of partnership has got nothing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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