https://www.taxtmi.com/caselaws?id=151278 Recovery of sales tax arrears from a firm under the Karnataka Sales Tax Act is confined to firm assets unless the statute expressly makes partners personally liable. The analysis states that the general rule of personal liability under the Partnership Act does not automatically apply to tax recovery proceedings, and references to other provisions in the Act do not enlarge a distress warrant to reach partners' separate property. The warrant is therefore to be read as operating only against assets of the firm, wherever those assets are found in the partners' possession. en-us Thu, 10 Feb 1977 00:00:00 +0530 Mon, 03 Jun 2013 15:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151278 Recovery of sales tax arrears from a firm under the Karnataka Sales Tax Act is confined to firm assets unless the statute expressly makes partners personally liable. The analysis states that the general rule of personal liability under the Partnership Act does not automatically apply to tax recovery proceedings, and references to other provisions in the Act do not enlarge a distress warrant to reach partners' separate property. The warrant is therefore to be read as operating only against assets of the firm, wherever those assets are found in the partners' possession. Case-Laws VAT and Sales Tax Thu, 10 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151278