Judgment

SUBBA RAO, J.: This appeal on a certificate issued by the High Court of Punjab at Chandigarh raises the question whether a firm could be assessed to sales-tax after it was dissolved.

2. The facts may briefly be stated. Messrs. Jullunder Vegetable Syndicate was a firm doing business in Jullunder from October 4, 1952 to July 11, 1953. It was dissolved on July 11, 1953. An intimation of the dissolution of the firm under S. 16 of the East Punjab General Sales Tax Act 1948, hereinafter called the Act, was sent to the Department on July 18, 1953. The firm was assessed to sale tax on May 30, 1953, by the Sales Tax Officer under the provisions of the Act in respect of its turnover for the period between October 4, 1952 and March 31, 1953; but the said assessment order was quashed on April 11, 1955, by the Financial Commissioner on the ground that the authority which made the assessment had no jurisdiction to do so. On September 3, 1955, the Sales Tax Officer made a fresh assessment on the turnover of the said firm. Its taxable turnover was fixed at Rs. 15,04,091-11-3 and was assessed to sales tax in a sum of Rs. 47,022-14-0. It is not clear from the record whether after the order of