NARAIN SINGH MOHINDER SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THERE was a firm with the name of Manohar Singh Kartar Singh, which obtained a certificate of registration under Section 7 of the Punjab General Sales Tax Act, 1948 (Punjab Act No. 46 of 1948), on 18th February, 1952. Narain Singh purporting to be the karta of this firm on 14th August, 1953, applied for cancellation of that certificate on the ground that that firm had stopped its business, but this application was rejected.

(2.) THE Assessing Authority under the Act proceeded to assessment for the period from 1st April to 29th July, 1953, by an order of 18th August, 1953. On 18th November, 1953, Narain Singh as karta of firm Manohar Singh Kartar Singh made an application for the change of the name of that firm into Narain Singh Mohinder Singh. This application was allowed and the certificate of registration was amended to accord with the change in the name of the firm.

(3.) ON 3rd July, 1954, firm Narain Singh Mohinder Singh was assessed to sales tax for the period between 1st April, 1953, and 31st March, 1954. This would seem to cover some months for which assessment had already been made in the order of 18th August, 1953. but that is not a matter of controversy in this reference.