https://www.taxtmi.com/caselaws?id=127709 An association registered under the Societies Registration Act does not become a partnership merely because its registration is alleged to be invalid, so a member's separate property cannot be attached for the association's sales tax arrears absent a legal basis to treat members as partners. The text also explains that protective provisions for taxing officers apply only to bona fide action taken under a mistaken view of fact or law; they do not cover a reckless and unauthorised seizure of property known not to belong to the tax debtor. en-us Fri, 15 Nov 1957 00:00:00 +0530 Thu, 14 Mar 2013 16:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127709 An association registered under the Societies Registration Act does not become a partnership merely because its registration is alleged to be invalid, so a member's separate property cannot be attached for the association's sales tax arrears absent a legal basis to treat members as partners. The text also explains that protective provisions for taxing officers apply only to bona fide action taken under a mistaken view of fact or law; they do not cover a reckless and unauthorised seizure of property known not to belong to the tax debtor. Case-Laws VAT and Sales Tax Fri, 15 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127709