https://www.taxtmi.com/caselaws?id=150739 Tax assessed on a firm could not be recovered from an individual as a partner unless there was a finding establishing that he was in fact a partner. The assessment had been remanded for inquiry into the petitioner's status, but the assessing authority completed it without recording any such finding. As liability to recover firm tax from a person depends on proof of partnership, the department could not proceed against him on that footing. The recovery certificate was therefore unsustainable and was quashed. en-us Fri, 29 Mar 1974 00:00:00 +0530 Wed, 22 May 2013 11:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150739 Tax assessed on a firm could not be recovered from an individual as a partner unless there was a finding establishing that he was in fact a partner. The assessment had been remanded for inquiry into the petitioner's status, but the assessing authority completed it without recording any such finding. As liability to recover firm tax from a person depends on proof of partnership, the department could not proceed against him on that footing. The recovery certificate was therefore unsustainable and was quashed. Case-Laws VAT and Sales Tax Fri, 29 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150739