1952 (3) TMI 26

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.... for an offence under Section 15(b) of the Madras General Sales Tax Act. The first accused, the second accused and another who is the son of the first accused are partners of a firm called Behara Lachanna Patnaick and Sons and Kollapalli Chiranjeevi. The firm was doing business for a very long time and the notice of the assessment for the year 1946-47 was served on them on 12th July, 1949. Notice ....

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.... tax and such a prosecution cannot lie against them individually. In support of his contention he has relied upon the ruling of Subba Rao, J., in The Public Prosecutor v. Jacob Nadar(1). In that case there were two partners but one of them alone was prosecuted for non-payment of the tax. Subba Rao, J., observed that though Jacob might be made liable if the proper procedure had been followed as a p....

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.... He further added that in the case before him he could not treat the firm as the accused as one of the accused only was prosecuted in his personal capacity. These observations will apply with equal force to the facts of this case. Behara Lachanna Patnaick and Sons con- stituted one firm and this firm along with Kollapalli Chiranjeevi constituted another firm which is now assessed and on which ta....

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....e first and second accused, are prosecuted in their individual capacity. Such a prosecution cannot lie within the ruling of Subba Rao, J., in The Public Prosecutor v. Jacob Nadar(1). I must therefore set aside the conviction and sentence of the petitioner herein who is the first accused. The second accused has not preferred any revision. Under Sections 435 and 439 of the Code of Criminal Procedure....