https://www.taxtmi.com/caselaws?id=156217 Mandatory notice under section 80(1) of the Code of Civil Procedure remains strict, and leave under section 80(2) is confined to genuine urgency; where recovery proceedings had already begun well before the impugned notice, bypassing notice was not justified. The Kerala General Sales Tax Act, 1963 was read to impose joint and several liability on the firm and its partners, while section 61 preserved outstanding arrears as recoverable under the new Act. On that construction, sales tax arrears originally assessed under the old law could be recovered from a partner's assets, subject to compliance with section 80 where a civil suit is brought. en-us Tue, 26 Jun 1990 00:00:00 +0530 Mon, 16 Sep 2013 15:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156217 Mandatory notice under section 80(1) of the Code of Civil Procedure remains strict, and leave under section 80(2) is confined to genuine urgency; where recovery proceedings had already begun well before the impugned notice, bypassing notice was not justified. The Kerala General Sales Tax Act, 1963 was read to impose joint and several liability on the firm and its partners, while section 61 preserved outstanding arrears as recoverable under the new Act. On that construction, sales tax arrears originally assessed under the old law could be recovered from a partner's assets, subject to compliance with section 80 where a civil suit is brought. Case-Laws VAT and Sales Tax Tue, 26 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156217