https://www.taxtmi.com/caselaws?id=40009 A firm assessed as a distinct taxable dealer under the Madhya Pradesh General Sales Tax Act, 1958 is liable for its own tax demand, and partners cannot be proceeded against for that arrears unless the statute expressly fastens joint liability on them. The Act also permits the Commissioner to choose between penalty and prosecution as alternative enforcement measures, and that discretion is not unguided where the statutory scheme channels it through hearing requirements, sanction, and the gravity of default. The text states that the scheme was upheld, while recovery against the partners for the firm's arrears was not legally available. en-us Fri, 06 Oct 1978 00:00:00 +0530 Mon, 04 Aug 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40009 A firm assessed as a distinct taxable dealer under the Madhya Pradesh General Sales Tax Act, 1958 is liable for its own tax demand, and partners cannot be proceeded against for that arrears unless the statute expressly fastens joint liability on them. The Act also permits the Commissioner to choose between penalty and prosecution as alternative enforcement measures, and that discretion is not unguided where the statutory scheme channels it through hearing requirements, sanction, and the gravity of default. The text states that the scheme was upheld, while recovery against the partners for the firm's arrears was not legally available. Case-Laws VAT and Sales Tax Fri, 06 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40009