https://www.taxtmi.com/caselaws?id=175559 Members of a registered society are not personally liable for income-tax assessed on the society where the statute constituting the society gives it a separate legal identity, limits enforcement of judgments to the society's property, and excludes members' personal liability. A mere description of the society as an association of persons under the income-tax law does not override that statutory position. In the absence of express income-tax legislation imposing personal liability, recovery cannot be made from members individually. Section 44 was noted as relevant only on discontinuance or dissolution, which was not established for the years in question. en-us Wed, 10 Jul 1963 00:00:00 +0530 Thu, 26 Nov 2015 15:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175559 Members of a registered society are not personally liable for income-tax assessed on the society where the statute constituting the society gives it a separate legal identity, limits enforcement of judgments to the society's property, and excludes members' personal liability. A mere description of the society as an association of persons under the income-tax law does not override that statutory position. In the absence of express income-tax legislation imposing personal liability, recovery cannot be made from members individually. Section 44 was noted as relevant only on discontinuance or dissolution, which was not established for the years in question. Case-Laws Income Tax Wed, 10 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175559