KHUSHIRAM BEHARI LAL & CO. versus ASSESSING AUTHORITY, SANGRUR & ANR.

KHUSHIRAM BEHARI LAL & CO. versus ASSESSING AUTHORITY, SANGRUR & ANR.

There is no sufficient ground to interfere with the High Court's finding that the appellant-firm failed to prove its dissolution prior to the assessment order. The High Court's assessment of the material on record and its reasoning regarding intimation under section 16 of the Punjab General Sales Tax Act are correct.

Parties
Appellant: Khushiram Behari Lal & Co.; Respondent No. 1: Assessing Authority, Sangrur; Respondent No. 2: Harbans Singh
Jurisdiction
India
Judgment Date
08 October 1976
Procedural Posture
Civil Appeal / Appeal Against Judgment and Order of the Punjab & Haryana High Court Dated 17 August 1970 in Civil Writ No. 413/62
Outcome
Appeal dismissed
Legal Topics
Scope of Writ Jurisdiction, Findings of Departmental Authorities, Dissolution of Partnership, Assessment Proceedings
Tax Law Constitutional Law Scope of Writ Jurisdiction Findings of Departmental Authorities Dissolution of Partnership Assessment Proceedings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 1 Authorities cited 3 Party arguments 2
Sign in to unlock

Parties

Khushiram Behari Lal & Co.

Appellant

Assessing Authority, Sangrur

Respondent No. 1

Harbans Singh

Respondent No. 2

Procedural Posture

Civil Appeal / Appeal Against Judgment and Order of the Punjab & Haryana High Court Dated 17 August 1970 in Civil Writ No. 413/62

Legal Issues

  1. 1 Whether the appellant-firm proved its dissolution before the assessment order date of March 12, 1962
  2. 2 Scope for interference by writ court with findings of departmental authorities

Ratio Decidendi

There is no sufficient ground to interfere with the High Court's finding that the appellant-firm failed to prove its dissolution prior to the assessment order. The High Court's assessment of the material on record and its reasoning regarding intimation under section 16 of the Punjab General Sales Tax Act are correct.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs.