https://www.taxtmi.com/caselaws?id=156020 A minor admitted to the benefits of a partnership who, after attaining majority, does not exercise the statutory option to repudiate partnership is deemed to become a partner and may be personally, jointly and severally liable for the firm's sales tax and penalty dues when recovery is pursued. In recovery proceedings, the Magistrate cannot examine the validity or correctness of the underlying assessment orders, because collateral challenge is barred and the assessed tax must be treated as due. The revision petitions therefore failed, and the recovery orders were left undisturbed. en-us Tue, 06 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 14:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156020 A minor admitted to the benefits of a partnership who, after attaining majority, does not exercise the statutory option to repudiate partnership is deemed to become a partner and may be personally, jointly and severally liable for the firm's sales tax and penalty dues when recovery is pursued. In recovery proceedings, the Magistrate cannot examine the validity or correctness of the underlying assessment orders, because collateral challenge is barred and the assessed tax must be treated as due. The revision petitions therefore failed, and the recovery orders were left undisturbed. Case-Laws VAT and Sales Tax Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156020