MANI LAL Vs. ASSISTANT EXCISE AND TAXATION OFFICER

JUDGEMENT

(1.) This petition under Article 226 of the Constitution is directed against the decision of the sales-tax authorities to proceed to assess the petitioner firm Messrs United Automobiles Kot Kapura, district Bhatinda. The petition is filed by one of its partners Mani Lal on his own behalf and as an ex-partner of the firm. The partner of this firm were Mani Lal-/9/ annas share and Kuldip Singh- /7/ annas share. It came into being under an agreement of partnership executed at Kot Kapura on the 3rd of October, 1953. It worked upto the 9th of July, 1962, when it was dissolved by a deed of dissolution executed on the 10th July, 1962.

(2.) A notice was issued to the firm through the petitioner to appear on the 14th August, 1962, along with the account books for the assessment of sales- tax for the year 1961-62. Mani Lal petitioner appeared and filed an application to the effect that the firm had been dissolved on the 10th July, 1962, before the proceedings for the assessment of sales-tax were started. He maintained that the dissolved firm, therefore, could not be assessed to sales-tax. It seems, however, that this contention was not acceptable to the authorities and they fixed the 13th September, 1962, for the assessment proceedings. Petitioner Mani Lal intimated to the authorities that he was moving this Court, and, therefore, proceedings should not be continued. However, the authorities decided to have recourse to best judgment assessment, but no final order assessing the petitioner was passed. In the meantime, the present writ petition was preferred to this Court. It appears that in view of the Full Bench decision of this Court in Messrs Jullundur Vegetable Syndicate V/s. The Punjab State, 1962 64 PunLR 351, the assessing authority did not proceed to assess the petition.

(3.) The definition of the 'dealer' in the Punjab General Sales Tax Act, as it stood before 1954 amendment, is as follows :-