Judgment

SHAH, C.J.I.: A Hindu Undivided Family was registered in the name of Doma Sao Kishun Lal as a dealer under the Bihar Sales Tax Act, 1944. The family was assessed to tax under S. 10 of the Bihar Sales Tax Act 1944 for six quarters ending March 31, 1947. The Bihar Sales Tax Act. 1944 was repealed and was replaced by the Bihar Sales Tax Act, 1947, but under S. 32 of the Repealing Act liability to pay tax incurred before the date of such repeal and proceedings pending on the said date as also all proceedings initiated after the commencement of the Bihar Sales Tax Act, 1947 and relating to any such liability incurred before the date of such repeal were to be continued and disposed of or initiated and disposed of, as the case may be, as if the 1947 Act had not been enacted.

2. In 1962 the Commissioner of Sales Tax revised the assessment of the Hindu Undivided Family and assessed it to pay Rs. 40, 729.89 as tax Proceedings were then commenced for realisation of the dues and a tax certificate was filed before the Certificate Officer, Patna against Doma Sao Mohanlal the present appellant. It was contended by the appellant that it had no connection with the Hindu Undivided Family firm