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of <h1>Court upholds property attachment for firm's arrears, emphasizes partner liability, denies penalty payment claim.</h1> <h3>R. Thangalakshmi Versus The Deputy Commercial Tax Officer</h3> R. Thangalakshmi Versus The Deputy Commercial Tax Officer - TMI Issues:1. Validity of the order passed by the respondent for attachment of properties.2. Liability of the petitioner as a partner in two separate firms.3. Legality of clubbing arrears of two separate firms for auction.4. Requirement of a separate demand for payment of penalty before attachment of properties.Analysis:1. The petitioner challenged the order of attachment dated 16.11.2007, arguing that she should not be solely liable for the entire partnership firm's debts. The respondent justified the attachment, stating that as a partner, the petitioner is jointly and severally liable for the firm's liabilities. The court held that partners are collectively responsible for firm debts, allowing one partner to recover from others. The court found the attachment valid and legal, dismissing the petition.2. The petitioner contended that the two firms were distinct entities, objecting to the clubbing of their arrears for auction. However, the respondent defended the action, citing the petitioner's roles as a partner in one firm and a proprietor in another. The court upheld the respondent's decision to combine the liabilities, emphasizing the petitioner's joint liability as a partner and proprietor.3. The petitioner argued against the attachment, claiming that a separate demand for penalty payment was necessary before seizing properties. The respondent countered by providing details of assessment orders and payment dates, asserting the legality of the attachment. The court found the petitioner's argument unsustainable, noting that previous tax payments were made without dispute. Consequently, the court ruled in favor of the respondent, dismissing the petition.In conclusion, the court upheld the respondent's decision to attach the petitioner's properties for the firms' arrears, emphasizing the joint liability of partners in a firm. The court rejected the petitioner's arguments regarding the separate demand for penalty payment, stating that prior tax payments without dispute supported the attachment. As a result, the writ petition was dismissed, and no costs were awarded.
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