Firm tax recovery cannot reach partners' personal assets absent express statutory liability under sales tax law.

Recovery of sales tax arrears from a firm under the Karnataka Sales Tax Act is confined to firm assets unless the statute expressly makes partners personally liable. The analysis states that the general rule of personal liability under the Partnership Act does not automatically apply to tax recovery proceedings, and references to other provisions in the Act do not enlarge a distress warrant to reach partners' separate property. The warrant is therefore to be read as operating only against assets of the firm, wherever those assets are found in the partners' possession.

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Issues: Whether a distress warrant issued for recovery of sales tax arrears from a firm could be executed against the personal assets of the partners, or was confined to the assets of the firm in their possession.

Analysis: Recovery proceedings under the Karnataka Sales Tax Act against a firm do not automatically import the general rule of personal liability of partners under the Partnership Act. In the absence of an express provision in the sales tax law making partners personally liable, the warrant cannot be construed to authorise recovery from their separate personal property. The reference to other provisions in the Act did not enlarge the recovery to personal assets, and the warrant had to be read as operating only against firm assets, wherever found in the possession of the partners.

Conclusion: The partners were not personally liable for the sales tax arrears, and recovery could proceed only against the assets of the firm in their possession.

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