M RAVJI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The dealer a dissolved partnership firm requested the Tribunal to make reference to this Court. The questions referred to are reproduced hereinafter. The relevant assessment period is as follows:

(2.) Thereafter the things remained quiet upto 20/03/1976 on which date the Deputy Commissioner of Sales Tax issued a notice to the dealer stating that the matters were being taken up in suo motu revision. It appears that this action was taken on account of the decision of the Supreme Court in the case of Murarilal Mahavir Prasad & Ors. v. B. R. Vad and Other reported in 37 S.T.C. page 77. In that decision the Supreme Court held that under the Bombay Sales Tax Act 1953 a dissolved firm could be assessed or reassessed in respect of its turnover upto the date of its dissolution. In view of this decision the aforesaid notice was issued.

(3.) In response to the notice the dealer appeared before the Deputy Commissioner of Sales Tax and raised several contentions on facts as well as on law points. The Deputy Commissioner however negatived all the contentions raised by the dealer and held as per his order dated 27/11/1980 that the order passed by the Assistant Commissioner of Sales Tax is not in accordance with law and the matters were remained to the Assistant Commissioner of Sales Tax for deciding the same on merits. It may be noted that the Assistant Commissioner of Sales Tax has disposed of the appeals only on the ground that a dissolved firm could not be assessed. He had not passed order on merits.