https://www.taxtmi.com/caselaws?id=157034 Movable assets of a continuing partnership firm cannot be seized for recovery of sales tax arrears due from an erstwhile firm merely because one partner continues in the new firm. Although a partner's liability for the old firm's arrears was recognised under section 21A of the Kerala General Sales Tax Act, the recovery method adopted was impermissible because a partner has no definite assignable interest in specific firm property during the subsistence of the partnership. Recovery, if pursued against a partner's interest, must follow the prescribed procedure under Order XXI Rule 49(2) CPC or the corresponding income-tax recovery rule, not direct attachment of the firm's movables. en-us Mon, 05 Apr 1993 00:00:00 +0530 Fri, 27 Sep 2013 17:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157034 Movable assets of a continuing partnership firm cannot be seized for recovery of sales tax arrears due from an erstwhile firm merely because one partner continues in the new firm. Although a partner's liability for the old firm's arrears was recognised under section 21A of the Kerala General Sales Tax Act, the recovery method adopted was impermissible because a partner has no definite assignable interest in specific firm property during the subsistence of the partnership. Recovery, if pursued against a partner's interest, must follow the prescribed procedure under Order XXI Rule 49(2) CPC or the corresponding income-tax recovery rule, not direct attachment of the firm's movables. Case-Laws VAT and Sales Tax Mon, 05 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157034