TaxTMI 
TaxTMI 
1951 (1) TMI 28
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....icted for the offence of contravening the provisions of Section 15(a) but acquitted of the charge of contravening the provisions of Section 15(b). The Public Prosecutor has preferred the appeal against the order of acquittal. The facts are not in dispute and they may be stated briefly. Jacob Nadar and Mylappan were partners of the firm Mylappan and Co. Jacob ceased to be a partner of the firm i....
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....r is ten thousand rupees or more in a year shall submit such return or returns relating to his turnover, in such manner, and within such periods as may be prescribed. (2)(a) If the assessing authority is satisfied that any return sub- mitted under sub-section (1) is correct and complete, he shall assess the dealer on the basis thereof. (b) If no return is submitted by the dealer under sub-section ....
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....able as if it were a fine." A combined reading of the aforesaid sections establishes that a firm is a person and that for the purpose of assessment the firm is treated as one entity and that in default of payment pursuant to the notice the firm is liable to be prosecuted. It is true that under Rule 19 of the Madras General Sales Tax Rules if a dealer or licensee enters into a partnership with rega....
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....his personal capacity. The firm which is a person under Section 2(b) and who committed the offence is not the accused in the case. Though Jacob may be made liable if the proper procedure had been followed as a partner of the firm-on that question I do not express my final opinion be is not liable as the firm is the person who made the default and who should have been prosecuted. The learned Sta....