Judgment

BHARGAVA, J.

( 1 ) THE appellant-firm was carrying on business as commission agents in cotton and food-grains in Punjab, so that its income in respect of the year 1959-60 became liable to sales tax under the Punjab General Sales Tax Act (No. 46 of 1948) (hereinafter referred to as "the Act" ). The appellant did not submit any return, and consequently, a notice under section 11 (5) of the Act was issued, and the case was fixed for 1/07/1960. The appellant then filed a petition under Article 226 of the Constitution, challenging the imposition of purchase tax on cotton, and proceedings in the assessment of sales tax were stayed under the orders of the High court. After the decision of the High court in that writ petition, proceedings were resumed on 30/11/1961. Then, there were various dates fixed in the proceedings and adjournments were granted at the request of the appellant. Ultimately, 17/02/1962, was fixed for final hearing. On that date, information was given on behalf of the appellant that the firm had ceased to work in February, 1961, and that, subsequently, a formal document evidencing the dissolution of the firm was executed on 8/08/1961. The Assessing Authority disre