https://www.taxtmi.com/caselaws?id=278446 Joint and several liability under the Bombay Sales Tax Act meant a partner remained liable for the firm's tax dues unless a valid statutory discharge was shown. No provision empowered the State Government or Commissioner to enter into an individual settlement absolving the partner, and the alleged settlement was not proved by any order or contemporaneous finalisation. The quantification by the Commissioner did not override the statutory liability, and a civil court decree obtained in separate proceedings did not bind the tax authorities, who were not parties to that suit. The claim of discharge therefore failed, and the request for refund also failed. en-us Fri, 03 Feb 2006 00:00:00 +0530 Sat, 02 Feb 2019 16:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278446 Joint and several liability under the Bombay Sales Tax Act meant a partner remained liable for the firm's tax dues unless a valid statutory discharge was shown. No provision empowered the State Government or Commissioner to enter into an individual settlement absolving the partner, and the alleged settlement was not proved by any order or contemporaneous finalisation. The quantification by the Commissioner did not override the statutory liability, and a civil court decree obtained in separate proceedings did not bind the tax authorities, who were not parties to that suit. The claim of discharge therefore failed, and the request for refund also failed. Case-Laws VAT and Sales Tax Fri, 03 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278446