GILL BROTHERS Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE petitioner, Messrs Gill Brothers, contractors at Umerkote in the district of Koraput, is a partnership concern. It has been assessed to sales tax for the quarters ending 30th September, 1960, to 30th September, 1961. N. S. Gill, R. S. Gill and M. S. Gill are three brothers. The petitioner's case is that during the relevant period the business was carried on by Mr. N. S. Gill in his individual capacity and that there was no partnership amongst the three brothers, and that in respect of the liability of Mr. N. S. Gill the partnership of Messrs Gill Brothers cannot be assessed. The partnership of Messrs Gill Brothers came into existence on 14th June, 1961, and was registered in the sales tax department on 17th July, 1961.

(2.) THE assessing officer assessed the petitioner on the finding that supplies of metals were made in the name of Mar. N. S. Gill who happens to be the partner of the firm. He did not examine the matter carefully and did not formulate the points that arose for consideration.

(3.) THE assessing officer, without fully understanding the problem in issue, simply said that Mr. N. S. Gill was supplying the metals and as he was a partner of the firm of Messrs Gill Brothers, the partnership would be assessed to sales tax during the relevant period.