SURESH KUMAR MISHRA Vs. STATE OF M.P.

JUDGEMENT

(1.) THE petitioner Sureshkumar Mishra is the petitioner in both these writ petitions. In these writ petitions he challenges the validity of the assessment orders made by the Sales Tax authorities in respect of the firm M/s Rupam Trading Company for the years 1970 -71 and 1971 -72 and the recovery proceedings there under. Miscellaneous Petition No. 86 of 1976 is to challenge the assessment order in respect of the year 1970 -71, where under a demand of Rs. 28,464.00 has been raised on 29 -1 -1975 by the assessing authority Miscellaneous Petition No. 283 of 1976 is directed against the assessment order for the year 1971 -72 where under a demand of Rs. 27,775.00 has been raised.

(2.) THE petitioner was a partner of M/s Rupam Trading Company along with Rajendraprasad Heda, the third respondent herein. Both of them had equal shares. They did business in electric goods having their place of business at 153, Devi Ahilya Marg (Jail Road) Indore and it was registered as a 'dealer' under the Madhya Pradesh General Sales Tax Act, 1958, The partnership business was dissolved on 31.3.1974 due to the retirement of the petitioner. In fact a deed of dissolution of partnership was drawn up on 11 -9 -1974 Subsequent to the date of dissolution of the partnership, the Sales Tax Authorities completed the assessment of the partnership business for the year 1970 -71 on 29 -1 -1975 and consequently served a demand notice (Annexure B) dated 23 -8 -1975 on the petitioner. In respect of the assessment for the year 1971 -72, the petitioner received a demand notice dated 21 -6 -1976 for recovery of Rs. 27,775.00 Hence these writ petitions.

(3.) UPON the respective contentions of the parties the following questions arose for decision: -