MITAL, CJ. - (1.) THE assessing authority imposed penalty of Rs. 15,668/- under Section 5cc of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as 'the Act') against M/s Janta Cotton and Oil Mills, Hanumangarh, a registered partnership firm. THE assessee filed an appeal before the Dy. Commissioner (Appeals) Commercial Taxes, Bikaner, who vide order dated 30th of November, 1978 allowed the appeal and set-aside the penalty imposed by the assessing authority. THE assessing authority took the matter in revision before the Board of Revenue, Ajmer. That revision was dismissed on 22nd of October, 1982. Special Appeal was filed under section 14 of the Act before the Rajasthan Sales Tax Tribunal, Ajmer.
(2.) DURING the course of arguments, the learned counsel for the assessee argued on merits as well as raised a preliminary objection that the assessee-firm has been dissolved with effect from 6. 8. 1979 and, therefore, the special appeal was not maintainable as it was filed against a dissolved firm without impleading the. partners of the dissolved firm. On the basis of the decision of this Court in Assistant Commercial Taxes Officer vs. National Bricks and Lime Industries (1), the Sales Tax Tribunal took the view that the Special Appeal was not maintainable as the appeal could not proceed against the dissolved firm and the partners of the dissolved firm were not impleaded. This is revision by the assessing authority under section 15 of the Act. After hearing the learned counsel for the parties and on perusal of the record, I am of the view that the revision deserves to succeed. The partnership firm was dissolved after the partnership firm had succeeded in appeal before the Dy. Commissioner (Appeals) Commercial Taxes, Bikaner and before the matter was decided on merits by the Board of Revenue. Before the Board of Revenue, no objection was taken that the firm had been dissolved and the revision before the Board of Revenue was not maintainable. The assessing authority did not know from the file of this case that the firm had been dissolved. That is why, when special appeal was filed before the Sales Tax Tribunal, the partners were not impleaded and the firm was impleaded under the impression that the firm continues to be a registered partnership firm. , At the time of arguments, this objection was taken and if the Sales Tax Tribunal was satisfied that the firm stood dissolved, it was the duty of the Tribunal to give an opportunity to the assessing authority to implead ex-partners of the dissolved firm. In this context, if we read the judgment referred to above, it does not militate against what has been observed by me. It does not say that the Sales Tax Tribunal had no jurisdiction, power or authority to give opportunity to the appellant before it to implead correct partners in view of the supervening facts. May be that in another proceedings of another year, the same assessing authority or another assessing authority might have come to know that the firm stood dissolved with effect from 6th of August, 1979. But he is not expected to know when the file of another year is comes before him 2 years later or 5 years later. It was equally the duty of the partners of the dissolved firm, on 22nd of October, 1982 or when the revision was being heard by the Board of Revenue, to bring to the notice of the Board of Revenue as also the assessing authority that this firm stood dissolved with effect from 6th of August, 1979. Accordingly, while there may be merit in the objection of the ex-partners of the firm that proceedings cannot continue without impleading the ex-partners of the dissolved firm, there is no justification in not granting time to the assessing authority in this case to implead the ex-partners of the dissolved firm so that in their presence the special appeal is decided.
(3.) ACCORDINGLY, the revision is allowed, order of the Rajasthan Sales Tax Tribunal dated 31st of August, 1987 is set-aside and the matter is remitted to the Rajasthan Sales Tax Tribunal to decide the special appeal filed by the assessing authority afresh in accordance with law. In this revision, all the ex-partners of the dissolved firm have been impleaded and one of them is represented by counsel. It should be taken that all the ex-partners of the dissolved firm have been made parties to the special appeal before the Rajasthan Sales Tax Tribunal. Nevertheless and by way of abandon caution, I direct the assessing authority to implead all the ex-partners of the dissolved firm before the Rajasthan Sales Tax Tribunal in order to avoid any technical objections or delay. After notices are served on the ex-partners of the dissolved firm, the special appeal will be decided on merits. The parties through their counsel are directed to appear before the Rajasthan Sales Tax Tribunal, Ajmer on 14th of November, 1994. . ;