1947 (7) TMI 2

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....from him within the time allowed and sen- tenced to pay a fine of Rs. 100. There was another accused in the case who was similarly convicted and fined but he is not before us. The demand notice in Form No. B for the sales tax due by the firm called Siddareddi Acharyulu and Sons was served on accused 1 on 11th November, 1945. It is EX. P. 2. Though accused 2 pleaded that he had nothing to do with t....

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....the penal consequences provided in Section 15 follow. There is no provision either in the Act or under the rules framed thereunder requiring that the demand notice shall be served personally on the man sought to be proceeded against. The notice in the present case was served on the partner of the firm, and this is sufficient notice to the firm and to all the partners who are jointly and severally ....