Harbans Singh, J.

1. Facts giving rise to this writ petition which were admitted to a Division Bench in view of the importance of the point involved are briefly as follows :

The firm Messrs Khushi Ram Behari Lal carried on a business of commission agents in cotton and foodgrains with its head office at Dhuri and branches at Amritsar and Nabha but did not submit any returns under the Punjab General Sales Tax Act (hereinafter referred to as the Act), inter alia, for the year 1959-60. A notice under Section 11(5) of the Act was issued and the case was first fixed for 1st July, 1960. A writ having been filed by the firm challenging the imposition of purchase tax on cotton, the proceedings had been stayed by the High Court and consequently the case was adjourned by the Assessing Authority sine die. For the decision of the writ petition, the case was fixed for hearing on 30th November, 1961, and a number of adjournments were thereafter sought by the assessee and granted till the case was fixed on 17th February, 1962, on which date the Assessing Authority was informed that the firm stood dissolved as from 8th August, 1961, and that in view of the Full Bench decision of this Court