https://www.taxtmi.com/caselaws?id=160197 A retiring partner remains jointly and severally liable for sales tax and other dues under the Kerala General Sales Tax Act, 1963 unless the prescribed retirement intimation is given. Where the firm is not dissolved, Rule 5(8)(b) requires the partner to file Form 3 with the registering authority within 30 days of retirement, along with the retirement deed. The court treated compliance with that statutory mode as necessary for the revenue to recognize retirement, and held that reference to other documents was insufficient. On the record, no such intimation had been given, so the retirement claim could not displace liability and the revisions failed. en-us Tue, 25 Jan 2000 00:00:00 +0530 Wed, 11 Dec 2013 15:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160197 A retiring partner remains jointly and severally liable for sales tax and other dues under the Kerala General Sales Tax Act, 1963 unless the prescribed retirement intimation is given. Where the firm is not dissolved, Rule 5(8)(b) requires the partner to file Form 3 with the registering authority within 30 days of retirement, along with the retirement deed. The court treated compliance with that statutory mode as necessary for the revenue to recognize retirement, and held that reference to other documents was insufficient. On the record, no such intimation had been given, so the retirement claim could not displace liability and the revisions failed. Case-Laws VAT and Sales Tax Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160197