https://www.taxtmi.com/caselaws?id=149845 Under the U.P. Sales Tax Act, a firm's assessment is distinct from its partners only for assessment purposes, but once a notice of demand is issued to the firm, the demand operates against the partners and non-payment places them in default. The recovery provisions in sections 8(1), 8(8) and 33 authorise collection through the Collector with civil court powers, aligning the machinery with execution of a money decree. On that basis, recovery may be pursued against an individual partner for the firm's tax liability, and coercive execution measures, including arrest and detention, are available subject to the limitations in section 51 of the Code of Civil Procedure. en-us Wed, 30 Apr 1969 00:00:00 +0530 Sat, 04 May 2013 13:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149845 Under the U.P. Sales Tax Act, a firm's assessment is distinct from its partners only for assessment purposes, but once a notice of demand is issued to the firm, the demand operates against the partners and non-payment places them in default. The recovery provisions in sections 8(1), 8(8) and 33 authorise collection through the Collector with civil court powers, aligning the machinery with execution of a money decree. On that basis, recovery may be pursued against an individual partner for the firm's tax liability, and coercive execution measures, including arrest and detention, are available subject to the limitations in section 51 of the Code of Civil Procedure. Case-Laws VAT and Sales Tax Wed, 30 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149845