https://www.taxtmi.com/caselaws?id=276385 A partner of an unregistered firm that has discontinued business is liable jointly and severally for tax assessed on the firm because discontinuance attracts partner liability; the court treats the factual cessation as discontinuance and applies the statutory rule making partners liable. However, recovery proceedings against an individual partner under the recovery provision cannot be validly initiated without first serving the prescribed notice of demand on that partner; absence of such notice means no assessee in default and invalidates recovery under the recovery provision. Writ relief restrains the certificate-based recovery but does not extinguish the partner's statutory liability or other compliant recovery steps. 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 has discontinued business is liable jointly and severally for tax assessed on the firm because discontinuance attracts partner liability; the court treats the factual cessation as discontinuance and applies the statutory rule making partners liable. However, recovery proceedings against an individual partner under the recovery provision cannot be validly initiated without first serving the prescribed notice of demand on that partner; absence of such notice means no assessee in default and invalidates recovery under the recovery provision. Writ relief restrains the certificate-based recovery but does not extinguish the partner's statutory liability or other compliant recovery steps. Case-Laws Income Tax Fri, 05 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276385