https://www.taxtmi.com/caselaws?id=276385 A partner of an unregistered firm that had totally discontinued business was jointly and severally liable under the discontinuance provision for tax assessed on the firm before cessation, because the provision treated partners at the time of discontinuance as answerable for the firm's liability. However, coercive recovery could not be initiated against the partner under the recovery provisions unless a notice of demand had been served on him and he had become an assessee in default. A certificate issued only against the firm was insufficient. The writ was therefore allowed on the ground that the statutory precondition for recovery against the partner had not been satisfied. en-us Fri, 05 Dec 1958 00:00:00 +0530 Thu, 08 Nov 2018 15:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276385 A partner of an unregistered firm that had totally discontinued business was jointly and severally liable under the discontinuance provision for tax assessed on the firm before cessation, because the provision treated partners at the time of discontinuance as answerable for the firm's liability. However, coercive recovery could not be initiated against the partner under the recovery provisions unless a notice of demand had been served on him and he had become an assessee in default. A certificate issued only against the firm was insufficient. The writ was therefore allowed on the ground that the statutory precondition for recovery against the partner had not been satisfied. Case-Laws Income Tax Fri, 05 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276385