Law:

Section:

ACT: Bombay Sales Tax Act, 1953, Sections 2(6), 5 11(5) 11(3), 15, 15A, 24, 26(3)(i), 26(3) (ii) and 35 and Bombay Sales Tax Act, 1959, Sections 2(11), 2(19), 19(3), 35, 35A and 62 and Bombay General Clauses Act. 1904, section 3(35)- Assessment and re-assessment to sales tax of pre-dissolution turnover of the dissolved firm-Assessment and re-assessment, if without jurisdiction. HEADNOTE: The first appellant was a partnership firm constituted under a deed of partnership dated December 3, 1953. The firm was registered as a dealer under the Bombay Sales Tax Acts of 1953. and 1959. The firm consisted of five partners appellants two to five and one other who died in 1965. The firm used to carry on business at Bombay as importers and commission agents and also. as wholesale dealers in chemicals, dyes and various other goods. It had been assessed by the Sales Tax authorities form the period from July, 1953 to March 31, 1958 on the basis of the returns filed by it. On November 10, 1960, the Sales Tax officer seized a number of documents from the office of the firm. On May 20 1962, the firm was dissolved. On June 26, 1962 the Sales Tax officer canceled the firm's registration certificate under the Central Sales Tax Act as well as the registration certificate, authorisation and licence under the Bombay Sales Tax Act which the partners of the firm had surrendered. On November 20 1963, the Sales Tax officer issued two notices to the firm, one asking for elucidation of certain items in the books of accounts seized, and the other under sec. 15 of the 1953 Act calling upon the firm to show cause why the assessment already made for the period April 1, 1957 to March 31, 1958 should not be opened. On August 31, 1965, the Sales Tax officer passed five orders, all against the dissolved firm: the first was a re-assessment order for the year April 1. 1957 to March 31,1958 on the ground that certain sales and purchases during that period had been concealed and the other four were assessment orders for subsequent years covering the period from April 1, 1958 to March, 1961. on these five orders a total sum of Rs. 6,56,365/47p was found due from the firm. On October 22, 1965, the demand…

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