https://www.taxtmi.com/caselaws?id=150605 The court upheld the conviction of the applicant under section 14 of the Sales Tax Act for failure to pay assessed tax. The applicant, as a managing partner of the firm, was prosecuted individually as the firm was considered a legal entity for tax purposes. The court clarified that partners in a firm have joint and several liability for tax payment, and individual partners can be prosecuted, especially if they hold managerial roles. The revision was dismissed, and the applicant's conviction and sentence were upheld. en-us Fri, 19 Oct 1973 00:00:00 +0530 Mon, 20 May 2013 13:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150605 The court upheld the conviction of the applicant under section 14 of the Sales Tax Act for failure to pay assessed tax. The applicant, as a managing partner of the firm, was prosecuted individually as the firm was considered a legal entity for tax purposes. The court clarified that partners in a firm have joint and several liability for tax payment, and individual partners can be prosecuted, especially if they hold managerial roles. The revision was dismissed, and the applicant's conviction and sentence were upheld. Case-Laws VAT and Sales Tax Fri, 19 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150605