Firm sales tax default must be prosecuted against the firm itself; convictions of only individual partners cannot stand.

A sales tax default attributable to a partnership firm must be prosecuted against the firm itself, because the liability is treated as the firm's default. If only some partners are proceeded against in their individual capacity, and all partners constituting the firm are not before the court, the prosecution cannot be treated as one against the firm. In such a situation, conviction of the individual partners is unsustainable. The revisional court may extend relief to an unchallenged co-accused where necessary to keep the result consistent. The convictions and sentences were set aside and the accused were acquitted.

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Issues: Whether a conviction for non-payment of sales tax could be sustained when only two partners were prosecuted in their individual capacity and the firm, which was the real defaulter, was not prosecuted.

Analysis: The liability for the tax default was treated as that of the firm, and the ruling relied upon required the firm to be made the accused when the offence was one of default by the firm. Where all the partners constituting the firm are not proceeded against, the prosecution cannot be treated as one against the firm itself. The omission of one partner meant that the accused before the Court were only two individuals and not the firm as such. The revisional jurisdiction was also invoked to bring the unchallenged co-accused within the relief so that the result would be consistent.

Conclusion: The prosecution was invalid as against the accused in their individual capacity, and the convictions and sentences of both accused were set aside and they were acquitted.

Final Conclusion: A sales tax default attributable to a firm must be prosecuted as a firm prosecution, and a conviction of only some partners in their personal capacity cannot be sustained.

Ratio Decidendi: Where the offence is the firm's default, the firm must be prosecuted as such and the conviction of only individual partners, without impleading all partners constituting the firm, is unsustainable.

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