VEERAPPA NINGAPPA SANAKAL OF MUNAVALLI Vs. MYSORE STATE

JUDGEMENT

(1.) Three partners, Gomadi, Sanakal and Honnalli, who were members of a partnership firm, were carrying on business under the name and style of "Rudrappa Sambappa Gomadi." The first petitioner before us is one of those partners. Petitioners 2 and 3 are the sons of the deceased partner Honnalli. The third partner Gomadi is not a party to this writ petition. It appears some time during the year 1951 or during the year 952 this partnership was dissolved. The question as to from what date the partnership must be deemed to have been dissolved is involved in a second appeal which is pending in this Court. But in the view that we take in this case, the date of dissolution becomes really immaterial.

(2.) In respect of the assessment year 1950-51 under the provisions of section 11 of the Bombay Sales Tax Act, the turnover of this firm was assessed to sales tax. The assessment was made on 20th November, 1954. It is thus obvious whether the dissolution of the firm took place in 1951 as alleged by the petitioners in this case or whether it took place in the year 1952 as alleged by Gomadi, the assessment was made at a time when the firm has been dissolved.

(3.) But the assessment was, nevertheless, made upon the firm as if it were still in existence, and after the assessment was made under the provisions of section 12(5) of the Bombay Sales Tax Act, proceedings were commenced for the recovery of the sales tax as if they were arrears of land revenue. We have been informed that in those proceedings the house belonging to Honnalli was sold on 26th June, 1959, and that a land belonging to Sanakal has been brought to sale although the sale has not yet been held. In this writ petition the petitioners challenge the validity of these proceedings which are commenced for the recovery of the sales tax due under the said order of assessment made in November, 1954.