https://www.taxtmi.com/caselaws?id=127312 A prosecution for wilful failure to keep true accounts under the Madras General Sales Tax Act could not be maintained against only two partners where the firm, comprising three partners, was the taxable dealer. The court accepted that when a firm is the liable assessee, the complaint must be directed against the firm as such, or otherwise in a form that legally represents it; a complaint against all partners may satisfy that requirement, but proceeding against only some partners does not. The convictions and sentences were therefore set aside and the accused were acquitted. en-us Fri, 19 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 12:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127312 A prosecution for wilful failure to keep true accounts under the Madras General Sales Tax Act could not be maintained against only two partners where the firm, comprising three partners, was the taxable dealer. The court accepted that when a firm is the liable assessee, the complaint must be directed against the firm as such, or otherwise in a form that legally represents it; a complaint against all partners may satisfy that requirement, but proceeding against only some partners does not. The convictions and sentences were therefore set aside and the accused were acquitted. Case-Laws VAT and Sales Tax Fri, 19 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127312