https://www.taxtmi.com/caselaws?id=354006 A partner seeking discharge from criminal cases alleging tax evasion was found not entitled to relief where the alleged suppression of turnover related to periods before the claimed retirement and there was no reliable material showing due intimation of retirement to the department as required by law. Whether he had actually ceased to be a partner and whether that retirement removed liability were disputed factual questions requiring oral and documentary evidence at trial. As the materials disclosed a prima facie case, the Magistrate's refusal to discharge was neither illegal nor perverse, and interference was declined. en-us Mon, 18 Dec 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354006 A partner seeking discharge from criminal cases alleging tax evasion was found not entitled to relief where the alleged suppression of turnover related to periods before the claimed retirement and there was no reliable material showing due intimation of retirement to the department as required by law. Whether he had actually ceased to be a partner and whether that retirement removed liability were disputed factual questions requiring oral and documentary evidence at trial. As the materials disclosed a prima facie case, the Magistrate's refusal to discharge was neither illegal nor perverse, and interference was declined. Case-Laws VAT and Sales Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354006