https://www.taxtmi.com/caselaws?id=163544 A party who had already invoked a civil court to challenge his age and partnership status could not later disown that finding to avoid recovery of the firm's tax dues. The Tribunal was wrong to treat the civil court's determination as irrelevant on the assumption that age could be decided only by trade tax authorities, because civil court jurisdiction continues unless expressly barred. The school record and other collateral material were treated as weaker than the civil court decree. The plea of minority was rejected as an attempt to evade the firm's liability, and recovery against the respondent as a partner was upheld. en-us Mon, 16 Apr 2007 00:00:00 +0530 Fri, 04 Apr 2014 12:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163544 A party who had already invoked a civil court to challenge his age and partnership status could not later disown that finding to avoid recovery of the firm's tax dues. The Tribunal was wrong to treat the civil court's determination as irrelevant on the assumption that age could be decided only by trade tax authorities, because civil court jurisdiction continues unless expressly barred. The school record and other collateral material were treated as weaker than the civil court decree. The plea of minority was rejected as an attempt to evade the firm's liability, and recovery against the respondent as a partner was upheld. Case-Laws VAT and Sales Tax Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163544