https://www.taxtmi.com/caselaws?id=152516 A quarterly sales tax return had to be filed in the prescribed manner by the dealer or a person sufficiently connected with the business; a return signed only by an advocate without express written authority was not valid, and payment by cheque did not cure that defect. The invalid return could not sustain penalty on the footing adopted by the authorities. On the separate objection, reconstitution of the firm after a partner's death did not defeat penalty liability because the statute treated such reconstitution as discontinuance for assessment and penalty purposes and preserved joint and several liability of the partners. The invalidity objection succeeded, while the reconstitution objection failed. en-us Thu, 14 Sep 1978 00:00:00 +0530 Fri, 05 Jul 2013 18:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152516 A quarterly sales tax return had to be filed in the prescribed manner by the dealer or a person sufficiently connected with the business; a return signed only by an advocate without express written authority was not valid, and payment by cheque did not cure that defect. The invalid return could not sustain penalty on the footing adopted by the authorities. On the separate objection, reconstitution of the firm after a partner's death did not defeat penalty liability because the statute treated such reconstitution as discontinuance for assessment and penalty purposes and preserved joint and several liability of the partners. The invalidity objection succeeded, while the reconstitution objection failed. Case-Laws VAT and Sales Tax Thu, 14 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152516