JUDGMENT

CHANDRACHUD, J. (on behalf of himself and Sarkaria J, (majority judgment)):— The question which arises for decision in this appeal is whether under the Bombay Sales Tax Act, 1953 and the Bombay Sales Tax Act, 1959 a dissolved firm can be assessed or re-assessed to sales-tax in respect of its pre-dissolution turnover.

2. The first appellant - M/s. Murarilal Mahabirprasad - was a partnership firm constituted under a deed of partnership dated December 3,1953. It was doing business at 30- Commercial Chambers, Masjid Bunder Road, Bombay, as importers, commission agents, indenting agents del credere agents and financiers and also as wholesale dealers in colours, chemicals, dyes etc. The firm consisted of 5 partners: appellants 2 to 5 and one other who died in 1965. The firm was registered as a dealer under the Acts of 1953 and 1959.

3. Under diverse orders of assessment passed prior to its dissolution, the firm was assessed to sales tax for the period July 1953 to March 31, 1958. On November l0, 1960 the 315 Sales Tax Officer (VIII), Enforcement Branch Bombay, seized certain documents from the firm s office. Notices were issued to the firm from time to time for attendance to expl