JUDGMENT

NARASIMHAM, C.J. - The points of law involved in these three applications are the same and hence they are dealt with in one judgment.

2. Under section 24(2) of the Orissa Sales Tax Act, 1947, this Court directed the Member, Sales Tax Tribunal, to refer the following two questions of law :-

"(i) Whether in the facts and circumstances of the case the Tribunal is right in entering into the merits of the assessment while sitting in judgment over the orders of the first appellate rejecting first appeals summarily.

(ii) Whether in the facts and circumstances of the case the Tribunal is right in holding that the notice in the instant case issued in the firm's name and served on one partner only after the dissolution of the partnership is illegal so as to vitiate the assessments made in pursuance of such notice".

3. The relevant facts are as follows : The opposite party was a firm consisting of three partners, namely, R. K. Upadhyaya, B. C. Patnaik and S. K. Sen, dealing in motor car spare parts and accessories. The firm was a registered dealer bearing registration number 2135. The firm has been assessed to sales tax for the three quarters ending the 30th June, 30th September and