https://www.taxtmi.com/caselaws?id=127096 A demand notice addressed to a firm and served on one partner was sufficient to bind the firm and all partners where the firm was treated as a dealer under the Madras General Sales Tax Act, 1939. Personal service on each partner was not required because the Act and rules imposed no such requirement, and partners were jointly and severally liable for the tax. Non-payment within the permitted time therefore attracted liability under Section 15(b) even though the petitioner had not been individually served. en-us Thu, 24 Jul 1947 00:00:00 +0530 Tue, 26 Feb 2013 11:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127096 A demand notice addressed to a firm and served on one partner was sufficient to bind the firm and all partners where the firm was treated as a dealer under the Madras General Sales Tax Act, 1939. Personal service on each partner was not required because the Act and rules imposed no such requirement, and partners were jointly and severally liable for the tax. Non-payment within the permitted time therefore attracted liability under Section 15(b) even though the petitioner had not been individually served. Case-Laws VAT and Sales Tax Thu, 24 Jul 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127096