NAVAKERALA TRADING CO Vs. ITO

JUDGEMENT

(1.) THE short question arising for decision in this writ application is, whether petitioners 2 & 3, who were at the time of the filing of this writ application members of a partnership firm, which is a party to this writ application as petitioner No. 1, can be made liable for an assessment that has been made on a firm after its dissolution. That firm was admittedly dissolved on the 2nd of September 1950 , and the assessment was after that.

(2.) IT is admitted that the assessment has been made on a firm with the same name as the first petitioner, the Nava Kerala Trading company, which consisted of three partners, petitioners 2 and 3 here, and another person called Kunju Moideen. The assessments for the years 1949 - 50 and 1950-51 were made on 28-4-1951 and 17-5-1952 respectively as evidenced by exts. P2 and P5. These were also, it is clear from Exts. P2 and P5 assessments, on the firm as such. After making the assessments on the firm, the tax liabilities of the three partners were determined and assessments were also individually made on petitioners 2 and 3 and on Kunju. Moideen. Petitioners 2 and 3 have paid their share of the tax. The demand, that is now made on petitioners 2 and 3 relate to the tax that has been imposed on Kunju Moideen by the said assessment on Kunju Moideen and which it is alleged he had not paid.

(3.) I therefore reject this writ application, but in the circumstances of the case, make no order as to costs.