https://www.taxtmi.com/caselaws?id=151047 Section 25 of the Kerala General Sales Tax Act, 1963 authorises recovery only from a person who owes money to the dealer or holds money for the dealer. A firm is the dealer under section 2(viii), not its individual partner. Although section 21A makes partners jointly and severally liable for tax dues of a dissolved or discontinued firm, that liability does not enlarge section 25 to cover attachment of money due personally to a partner. Accordingly, salary payable to a partner cannot be proceeded against under section 25 for the firm's tax arrears. en-us Tue, 03 Feb 1976 00:00:00 +0530 Mon, 27 May 2013 18:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151047 Section 25 of the Kerala General Sales Tax Act, 1963 authorises recovery only from a person who owes money to the dealer or holds money for the dealer. A firm is the dealer under section 2(viii), not its individual partner. Although section 21A makes partners jointly and severally liable for tax dues of a dissolved or discontinued firm, that liability does not enlarge section 25 to cover attachment of money due personally to a partner. Accordingly, salary payable to a partner cannot be proceeded against under section 25 for the firm's tax arrears. Case-Laws VAT and Sales Tax Tue, 03 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151047