https://www.taxtmi.com/caselaws?id=127360 A partner of a firm remained liable for the firm's sales tax dues under section 14(b), even as a sleeping or non-managing partner, and prosecution of every partner was not required; service of the demand notice was treated as valid. The Court also held that mens rea was not an element of the offence under section 14(b) because the provision omitted any requirement of wilful or fraudulent default, making it a strict-liability offence. However, a recurring daily fine for continuing breach was not authorised in the original order and was set aside, leaving the original fine in force. en-us Tue, 09 Aug 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127360 A partner of a firm remained liable for the firm's sales tax dues under section 14(b), even as a sleeping or non-managing partner, and prosecution of every partner was not required; service of the demand notice was treated as valid. The Court also held that mens rea was not an element of the offence under section 14(b) because the provision omitted any requirement of wilful or fraudulent default, making it a strict-liability offence. However, a recurring daily fine for continuing breach was not authorised in the original order and was set aside, leaving the original fine in force. Case-Laws VAT and Sales Tax Tue, 09 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127360