https://www.taxtmi.com/caselaws?id=150045 Section 3-C of the U.P. Sales Tax Act preserves the tax liability of a firm after dissolution by legal fiction, treating the dissolved firm's tax as still assessable and deeming partners at the time of dissolution to be jointly and severally liable as dealers. On that basis, recovery machinery continues against the firm and its partners, and a separate fresh notice of demand to each partner is not required where notice had already been served on the firm. The court held that arrears could be recovered from a partner as arrears of land revenue, and authorities arising under different statutory settings were inapplicable because the statute itself provided the deeming and recovery scheme. en-us Thu, 14 May 1970 00:00:00 +0530 Wed, 08 May 2013 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150045 Section 3-C of the U.P. Sales Tax Act preserves the tax liability of a firm after dissolution by legal fiction, treating the dissolved firm's tax as still assessable and deeming partners at the time of dissolution to be jointly and severally liable as dealers. On that basis, recovery machinery continues against the firm and its partners, and a separate fresh notice of demand to each partner is not required where notice had already been served on the firm. The court held that arrears could be recovered from a partner as arrears of land revenue, and authorities arising under different statutory settings were inapplicable because the statute itself provided the deeming and recovery scheme. Case-Laws VAT and Sales Tax Thu, 14 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150045