NARENDRA KUMAR Vs. ADDL SALES TAX OFFICER

JUDGEMENT

(1.) Heard counsel for the parties.

(2.) The petitioner seeks quashing of the proceedings initiated under Section 21 of the U.P. Sales Tax Act, 1948 (briefly "the Act") and the order dated September 21, 1982 (annexure "4" to the writ petition) passed under Section 21 of the Act.

(3.) The case relates to the assessment year 1977-78, the financial year for which ended on March 31, 1978. It is said by the counsel for the petitioner that the firm M/s. Gopal Iron Industries in respect of which impugned order has been passed under Section 21 of the Act, stood dissolved on March 31, 1978, that is, at the end of the financial year relating to 1977-78.