A. P. RAVANI, S. D. DAVE, J.

( 1 ) THE dealer a dissolved partnership firm requested the Tribunal to make reference to this Court. The questions referred to are reproduced hereinafter. The relevant assessment period is as follows:1 April 1 L95 6/03/19572/04/195 7/10/19573/10/195 7/11/19584 November 12 195 8/02/1959the dealer was a registered partnership firm and was carrying on business of reselling oil. It was registered under the appropriate provisions of the Bombay Sales Tax Act 1953 The firm was dissolved on 22/02/1959 Before it was dissolved a search was made on the business premises of the firm and its books of accounts and other material were seized. For the aforesaid period assessment was made by the Sales Tax Officer. He passed four different orders and directed the assessee to pay Rs. 1 24 686. 18 ps. over and above the amount of Rs. 4 0 697. 57 ps. paid by it along with the returns. The aforesaid orders were passed by the Sales Tax Officer on 18/05/1967 Against the aforesaid assessment orders the dealer filed four different appeals before the Assistant Commissioner of Sales Tax. It was contended in the appeals that in view of the decision of the Supreme Court in the case

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