RAJ KISHAN GOYAL Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS judgment will dispose of Civil Writ No. 1700 of 1967 also. The later petition became necessary when notices for assessment were issued for subsequent years.

(2.) THERE was a partnership firm registered under the provisions of the Bengal Finance ST Act of 1941, as extended to the Union Territory of Delhi and the Delhi ST Rules, 1951, consisting of four partners to start with Hansraj Mehra, Kesari Dass Jain, T. L. Jain, T. L. Tandon and Raj Kishan Goyal (petitioner herein) entered into a partnership agreement to carry on business under the name and style of "Hari Trading Corporation". This partnership; was doing business from 10th Feb., 1962 as would appear from the partnership deed (copy of which is Annexure A to the Writ Petition). By two deeds, both dt. 25th Jan., 1965, the partnership firm was dissolved and the entire assets and liabilities of the dissolved firm were taken over by Shri T. L. Tandon, who had, during the currency of the partnership, been paid a sum of Rs. 1000/- per month for looking after the affairs of the partnership; and another partnership deed was entered into, on the same date, between the petitioner T. L. Tandon, Pawan Kumar Jain S/o the out-going partner Shri Kesari Dass Jain, and Raj Kumar Jain (who was introduced for the first time in the partnership). Subsequently, by a dissolution deed dt. 25th May, 1966 (copy of which is Annexure D to the Writ petition) the partnership was dissolved; by that time T. L. Tandon had died (he died on 22nd March, 1966.

(3.) THE fact of the dissolution, w.e.f. 25th May, 1966, was also brought to the notice of the concerned STO by communication dt. 23rd June, 1966 (copy of which is Annexure G to the Writ petition); copies of the dissolution deed, death certificate issued regarding T. L. Tandon, the certificate of registration issued by the Central Sales Tax and Local ST authorities were also submitted along with it. There was also a publication in the Indian Express dt. 27th June, 1966 concerning the fact of the dissolution (extract from which is Annexure 'F' to the Writ petition) and there was also a publication in the Delhi Official Gazette dt. 30th June, 1966 (extract from which is Annexure 'E' to the petition) .it is not known on what date the notices were issued to the partnership firm for assessment concerning the periods subsequent to the dissolution but it is seen from Annexure 'J' to the petition which is a copy of a letter (said to be dt. 15th July, 1966 but the copy does not give the date) written by the STO to the partnership firm. There is a reference therein to the application by the firm (without date) in pursuance of which the firm was informed that the case was adjourned to 2nd Aug., 1966.