MANOJ KUMAR CHORARIA Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) HEARD Dr. A. K. Saraf, learned counsel for the petitioner and Mr. H. K. Mahanta, learned Government Advocate, Assam, for the respondent.

(2.) THE challenge in the present proceeding is in respect of a notice dated November 11, 1998 issued by the Senior Superintendent of Taxes, Guwahati, Unit-C raising a demand for payment of tax as shown in the said notice. The aforesaid demand notice has been issued to the writ petitioner on the basis that he continued to remain a partner of the registered partnership firm under the name and style of "lion Tea Company" till July 3, 1993. According to the Superintendent of Taxes, as the registration certificate of the aforesaid firm was amended on July 3, 1993 deleting the name of the petitioner as a partner, the liability of the petitioner as a partner of the said firm will continue upto July 3, 1993. The averments made in the writ application and oral arguments advanced center around one principal issue. It is contended that the materials enclosed to the writ petition would go to show that the partnership firm, i. e. , Lion Tea Company was converted into a proprietorship firm with effect from April 1, 1987 and the certificate of registration was amended on July 3, 1993 with effect from April 1, 1987. According to the petitioner, if the firm ceased to be in existence with effect from April 1, 1987 as certified by the authority, under section 53 of the Assam General Sales Tax Act, 1993 no liability can be passed on the partnership firm including the petitioner after April 1, 1987.