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    <title>2001 (1) TMI 942 - GAUHATI HIGH COURT</title>
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    <description>Writ jurisdiction will not ordinarily interfere with sales-tax recovery from an alleged retired partner where liability depends on disputed facts concerning dissolution, valid retirement, and public notice under partnership law. Joint and several liability may continue for persons who were partners at the firm&#039;s discontinuance or dissolution, notwithstanding contrary contractual arrangements. Absence of proof that the firm was a partnership at will, lack of public notice of retirement, and material indicating continued association prevent a clear finding of cessation of liability. Where a specific statutory remedy is available, tax recovery notices remain enforceable, subject to any inter se claims among partners.</description>
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    <pubDate>Fri, 12 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 942 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160642</link>
      <description>Writ jurisdiction will not ordinarily interfere with sales-tax recovery from an alleged retired partner where liability depends on disputed facts concerning dissolution, valid retirement, and public notice under partnership law. Joint and several liability may continue for persons who were partners at the firm&#039;s discontinuance or dissolution, notwithstanding contrary contractual arrangements. Absence of proof that the firm was a partnership at will, lack of public notice of retirement, and material indicating continued association prevent a clear finding of cessation of liability. Where a specific statutory remedy is available, tax recovery notices remain enforceable, subject to any inter se claims among partners.</description>
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      <pubDate>Fri, 12 Jan 2001 00:00:00 +0530</pubDate>
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