https://www.taxtmi.com/caselaws?id=276383 The court determined that the certificates issued by the Certificate Officer were valid and binding on the firm. However, it held that the plaintiff's personal goods could not be attached for the firm's tax liabilities without proper procedural compliance. The dissolution of the firm did not affect the validity of tax recovery actions against the firm. The court found that the individual partners of the dissolved firm were liable for the tax debts, but emphasized the need for amending the certificates and serving proper notice before execution. The appeal was allowed partially, with each party bearing their own costs. en-us Tue, 22 Mar 1960 00:00:00 +0530 Thu, 08 Nov 2018 15:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276383 The court determined that the certificates issued by the Certificate Officer were valid and binding on the firm. However, it held that the plaintiff's personal goods could not be attached for the firm's tax liabilities without proper procedural compliance. The dissolution of the firm did not affect the validity of tax recovery actions against the firm. The court found that the individual partners of the dissolved firm were liable for the tax debts, but emphasized the need for amending the certificates and serving proper notice before execution. The appeal was allowed partially, with each party bearing their own costs. Case-Laws Income Tax Tue, 22 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276383