https://www.taxtmi.com/caselaws?id=155906 Registered dealers remain liable where notices were issued, appearances were made, adjournments were sought, and assessments were completed only after failure to produce books of account; the assessments were found within time and not open to direct challenge before the Tribunal without exhausting statutory remedies. A partner's authority under the partnership deed and general agency principles bound the firm, so counsel appointed through that partner was validly authorised. Certificate proceedings did not become void on the death of one certificate-debtor, as they continued against the surviving partners and any grievance had to be pursued under the recovery statute. en-us Wed, 24 May 1989 00:00:00 +0530 Tue, 10 Sep 2013 17:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155906 Registered dealers remain liable where notices were issued, appearances were made, adjournments were sought, and assessments were completed only after failure to produce books of account; the assessments were found within time and not open to direct challenge before the Tribunal without exhausting statutory remedies. A partner's authority under the partnership deed and general agency principles bound the firm, so counsel appointed through that partner was validly authorised. Certificate proceedings did not become void on the death of one certificate-debtor, as they continued against the surviving partners and any grievance had to be pursued under the recovery statute. Case-Laws VAT and Sales Tax Wed, 24 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155906