https://www.taxtmi.com/caselaws?id=152717 After dissolution of a firm, ex-partners remain jointly and severally liable for tax assessed on the firm, but that liability is distinct from liability to be proceeded against as a defaulter. A demand notice under section 13(1) must be individually served on the ex-partner before recovery proceedings under section 13(3) can be maintained, because default arises only after service of demand and failure to pay within time. Rule 43(2), which permits service on one ex-partner, does not dispense with individual notice for recovery proceedings or deem service on one as service on all. Accordingly, recovery action without personal demand notice against the ex-partner is not maintainable. en-us Mon, 16 Jun 1980 00:00:00 +0530 Tue, 09 Jul 2013 14:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152717 After dissolution of a firm, ex-partners remain jointly and severally liable for tax assessed on the firm, but that liability is distinct from liability to be proceeded against as a defaulter. A demand notice under section 13(1) must be individually served on the ex-partner before recovery proceedings under section 13(3) can be maintained, because default arises only after service of demand and failure to pay within time. Rule 43(2), which permits service on one ex-partner, does not dispense with individual notice for recovery proceedings or deem service on one as service on all. Accordingly, recovery action without personal demand notice against the ex-partner is not maintainable. Case-Laws VAT and Sales Tax Mon, 16 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152717