Firm tax recovery from partners may include arrest and detention where statute confers civil court execution powers.

Under the U.P. Sales Tax Act, a firm's assessment is distinct from its partners only for assessment purposes, but once a notice of demand is issued to the firm, the demand operates against the partners and non-payment places them in default. The recovery provisions in sections 8(1), 8(8) and 33 authorise collection through the Collector with civil court powers, aligning the machinery with execution of a money decree. On that basis, recovery may be pursued against an individual partner for the firm's tax liability, and coercive execution measures, including arrest and detention, are available subject to the limitations in section 51 of the Code of Civil Procedure.

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Issues: Whether sales tax assessed on a firm could be recovered from an individual partner in the absence of a separate notice of demand to the partner, and whether such recovery could include arrest and detention.

Analysis: The assessment of a firm under the U.P. Sales Tax Act is distinct from the partners only for the purpose of assessment. After assessment and issue of a notice of demand to the firm, the demand operates against the partners comprising the firm, and non-payment places them in default. Section 8(1) and section 8(8) of the Act permit recovery of the tax due, and section 33, by authorising recovery through the Collector with civil court powers, places the recovery machinery on the same footing as section 46(2) of the Indian Income-tax Act, 1922. The powers available for execution of a money decree against a firm include the modes recognised by the Code of Civil Procedure, and section 51 permits arrest and detention in prison, subject to its proviso.

Conclusion: Recovery of the firm's sales tax from an individual partner was permissible, and the recovery process could include arrest and detention, subject to compliance with the limitations in section 51 of the Code of Civil Procedure.

Ratio Decidendi: Once tax is validly assessed on a firm and a demand is issued, the partners may be proceeded against for recovery as persons liable for the firm's debt, including by coercive modes available for execution of a money decree where the statute confers equivalent recovery powers.

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