https://www.taxtmi.com/caselaws?id=158063 Where a sales tax statute makes a partnership firm and its partners jointly and severally liable for tax dues, the taxing authority may recover the arrears from any one liable partner's personal assets. The existence of firm assets or the non-initiation of proceedings against all other partners does not, by itself, make recovery against one partner unlawful. This principle aligns with joint and several liability under the Indian Contract Act and permits direct recovery from a partner where the statutory liability is joint and several. en-us Fri, 17 Dec 1993 00:00:00 +0530 Tue, 15 Oct 2013 18:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158063 Where a sales tax statute makes a partnership firm and its partners jointly and severally liable for tax dues, the taxing authority may recover the arrears from any one liable partner's personal assets. The existence of firm assets or the non-initiation of proceedings against all other partners does not, by itself, make recovery against one partner unlawful. This principle aligns with joint and several liability under the Indian Contract Act and permits direct recovery from a partner where the statutory liability is joint and several. Case-Laws VAT and Sales Tax Fri, 17 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158063