KISHANLAL OIL MILLS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE tax revision cases and writ petitions have been filed by one Mohanlal, a quondam partner of the firm of M/s. B. Kishanlal Oil Mills, Hyderabad. The petitioner in all these matters is shown as M/s. B. Kishanlal Oil Mills, Hyderabad, by its partner Mohanlal. All these matters arise out of assessments under the Sales Tax Act for the assessment years 1953-54 and 1954-55. By a demand notice dated December 26, 1995, which was served on Mohanlal on January 31, 1966, he was required to pay a sum of Rs. 52,854. 88 in respect of assessment No. 5/1953-54 and a sum of Rs. 38,399. 62 in respect of assessment No. 5/1954-55, being the arrears of tax still due and unpaid by the firm of M/s. B. Kishanlal Oil Mills.

(2.) WE will first deal with the tax revision cases. The assessment of the dealer, which was the firm of M/s. B. Kishanlal Oil Mills, for the years 1953-54 and 1954-55 was originally made on October 28, 1959. The assessment orders and demand notices were served on November 5, 1959, and November 6, 1959, respectively on Kishanlal, one of the partners who was apparently in management of the firm's business. The dealer preferred appeals against the assessments for both the years. The Assistant Commissioner of Commercial Taxes, Hyderabad Division, in Appeal Orders Nos. 391/59-60 dated March 17, 1964, and 392/59-60 dated March 17, 1964, dismissed both the appeals. The dealer then preferred appeals to the Sales Tax Appellate Tribunal. The Tribunal by its judgment in Appeals Nos. 533, 537, 493 and 467 of 1964 dated May 21, 1965, allowed the appeals in part. It is necessary to refer to the findings recorded by the Tribunal in its common order dated May 21, 1965, covering all the appeals before it, namely, Tribunal Appeals Nos. 533, 537, 493 and 467 of 1964. The following are the findings :-

(3.) THEN as regards T. A. 537 of 1964, it found that a turnover of Rs. 5,50,368-4-8 will have to be allowed as sales effected outside the State for the same reasons as stated in T. A. No. 533 of 1964. The further relief in respect of Rs. 21,623-1-3 was also granted on another ground. It is also to be mentioned that no point was taken before the Tribunal that the assessments in question pertained to a dissolved firm and as such the assessments were bad in law. It is against this order that the two tax revision cases have been filed as T. R. Cs. Nos. 21 and 22. They purport to have been filed by 7 M/s. Kishanlal Oil Mills, Hyderabad, by its partner Mohanlal. The appellant before the Tribunal was M/s. Kishanlal Oil Mills, Hyderabad, and the firm was represented by an Advocate when the matter was argued before the Tribunal and considered by it. Now in the memorandum of tax revision cases which were filed under sections 22 (1) and 41 of the Andhra Pradesh General Sales Tax Act (hereinafter referred to as the Act) two grounds taken are first, that the assessments in question were barred by limitation, and secondly, that the assessments made on the firm after its dissolution are not permissible in law. The questions of law raised for decision by the High Court are formulated thus :-