https://www.taxtmi.com/caselaws?id=153426 Section 3-C(1) of the U.P. Sales Tax Act treats a discontinued firm as continuing for assessment and recovery, and keeps former partners jointly and severally liable. That legal fiction does not require service on every erstwhile partner for procedural purposes. Service of the assessment order or notice on one former partner is sufficient service on the dissolved firm, and limitation for appeal runs from that date. The view that each partner had to be separately served was rejected as applicable to a different factual situation. The resulting legal position is that service on one served partner binds the dealer for limitation purposes. en-us Fri, 08 Apr 1983 00:00:00 +0530 Tue, 23 Jul 2013 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153426 Section 3-C(1) of the U.P. Sales Tax Act treats a discontinued firm as continuing for assessment and recovery, and keeps former partners jointly and severally liable. That legal fiction does not require service on every erstwhile partner for procedural purposes. Service of the assessment order or notice on one former partner is sufficient service on the dissolved firm, and limitation for appeal runs from that date. The view that each partner had to be separately served was rejected as applicable to a different factual situation. The resulting legal position is that service on one served partner binds the dealer for limitation purposes. Case-Laws VAT and Sales Tax Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153426