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TMI Blog1978 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the said letters. In spite of the dissolution of the firm, respondent No. 1 served notices for the assessment of sales tax under both the said Acts for the periods of 4 quarters ended previous to the day of Aukshay Tritiya, 1376 B.S., 1377 B.S., 1378 B.S. and 1379 B.S. The appellant challenged the said notices and the authority of respondent No. 1 to assess the dissolved firm by filing writ petitions in this court. It was contended by the appellant that in the absence of any provision in either of the said Acts for the assessment of sales tax of a dissolved firm, respondent No. 1 acted illegally and without jurisdiction in issuing the said notices. The said contention of the appellant was overruled by the learned Judge and the writ petitions were dismissed. Hence these appeals. The only question that is involved in these appeals is whether a dissolved firm can be assessed under the Bengal Finance (Sales Tax) Act, 1941, or under the Central Sales Tax Act, 1956. Mr. Chakraborty, learned Advocate appearing on behalf of the appellant, has placed strong reliance on the following observation of the Supreme Court in State of Punjab v. Jullundur Vegetables Syndicate[1966] 17 S.T.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been made. In making the said observation, the Supreme Court noticed the inclusion of a firm in the definition of the word "dealer" under section 2(d) of the East Punjab General Sales Tax Act. Thus it follows that unless a firm is recognised as a legal entity or a separate unit under the provisions of any law, it cannot be treated as such. Before the amendment of the Bengal Finance (Sales Tax) Act, 1941, by the Bengal Finance (Sales Tax) (West Bengal Amendment) Act, 1950, the definition of the word "dealer " as contained in section 2(c) was, inter alia, as follows: "'Dealer' means any person, firm or Hindu joint family engaged in the business of selling or supplying goods in West Bengal................." The said definition was substituted by section 2(b) of the said Amendment Act as follows: "'dealer' means any person who carries on the business of selling goods in West Bengal and includes the Government." It is apparent that although the legislature conferred on a firm a legal status and recognised it as a legal entity for the purpose of assessment of sales tax, by the said Amendment Act such legal status was withdrawn. In considering whether the word "dealer" also includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 2(6) of that Act defines a 'dealer', in so far as relevant, to mean any 'person' who carries on the business of selling or buying goods. This definition does not by itself make the firm a distinct assessable entity and the position obtaining under the general law that a firm is but a compendious name for the partners who compose it remains outstanding. But section 3(35) of the Bombay General Clauses Act, 1904, defines 'person' as including 'any company or association or body of individuals, whether incorporated or not'. The provisions of the Bombay General Clauses Act apply to the interpretation of the Bombay Acts unless there is anything repugnant in the subject or context of the Act under review. There is no such repugnancy and therefore the word 'person' in section 2(6) of the Act of 1953 must be taken to include a 'body of individuals' that a firm is. Not only is there nothing in the Act of 1953 which is repugnant to the notion that the firm could be a dealer, but section 24 of that Act furnishes a strong indication for saying that the framers of the Act intended to recognise the firm as a legal entity. That section provides that every dealer who is liable to pay the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ......................carrying on the business known as.....................hereby apply on behalf of the said business for a certificate of registration under the Bengal Finance (Sales Tax) Act, 1941. The proprietor or any partner of, or any other person having an interest in the business has interest in no other business anywhere in India/has interest in the following other businesses in India: -------------------------------------------------------------------------- Name of the proprietor, Name and particulars Address of the partner or other person of the business places of business --------------------------------------------------------------------------------------------------------------------------------------------------- The name and address of the proprietor/partners of the business/all persons having any interest in the business together with their age, father's name, etc., are shown in the statement below (to be filled in if the applicant is not a company incorporated under the Companies Act, 1956, or under any other law)." Thereafter there is a tabular form. Column (2) of that form is "name of the proprietor/partner/or other person in full". Form IB is so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titling a firm to make an application in the firm name. In the instant case, in paragraph 13 of the affidavit-in-opposition of respondents Nos. 1 and 2, it has been, inter alia, stated as follows: "13. In reply to the statements made in paragraph 8 of the petition I state that the dealers themselves described Sarbasree Pulak Chandra Paul and Kanak Chandra Paul carrying on business under the name and style of M/s. Gopal Chandra Paul Sons as the dealers; and registration certificate was issued describing the said persons as dealers, in accordance with the provisions of law." Mr. Samarendra Nath Dutta, learned Advocate appearing on behalf of the respondents, produced before us the applications made by the appellant and his brother Kanak Chandra Paul for granting registration certificates. It appears that although they described themselves as partners, the applicant was not the firm. The registration certificates also do not show that the firm was registered; on the contrary they show that the certificates were issued in the names of the appellant and his brother Kanak Chandra Paul. As the firm was not registered, as it could not be, the question of dissolution of the firm is qui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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