https://www.taxtmi.com/caselaws?id=150024 Section 14(1) of the Mysore Sales Tax Act, 1957 operates as a garnishee provision and authorises recovery only from a person who owes money to, or holds money for, the dealer. A firm is the dealer under the Act, and a partner does not become the dealer merely because the firm has been assessed. Although section 13(3) was amended to permit recovery from the dealer or any other person, no corresponding amendment was made to section 14(1), and rule 43 applies only in cases of dissolution. The provision therefore does not extend to money due to a partner of the assessee-firm, and a notice targeting the petitioner's debtor was without jurisdiction and illegal. en-us Wed, 18 Nov 1970 00:00:00 +0530 Wed, 08 May 2013 09:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150024 Section 14(1) of the Mysore Sales Tax Act, 1957 operates as a garnishee provision and authorises recovery only from a person who owes money to, or holds money for, the dealer. A firm is the dealer under the Act, and a partner does not become the dealer merely because the firm has been assessed. Although section 13(3) was amended to permit recovery from the dealer or any other person, no corresponding amendment was made to section 14(1), and rule 43 applies only in cases of dissolution. The provision therefore does not extend to money due to a partner of the assessee-firm, and a notice targeting the petitioner's debtor was without jurisdiction and illegal. Case-Laws VAT and Sales Tax Wed, 18 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150024