1955 (8) TMI 31

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....by the Fifth Presidency Magistrate, Madras, in C. T. Nos. 92 and 93 of 1955. The petitioner, one P. Hanumanthiah, has been prosecuted for failure to pay the balance of sales tax for 1950-1951 and 1951-1952. That he was a partner along with one A. P. Subramania Mudaliar and that they were doing business under the name and style of Messrs. P.H.A.P. Subramania Mudaliar and Co., is not disputed. Th....

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....General Sales Tax Rules, if a dealer or licensee enters into a partnership with regard to his business, he shall report the fact to the assessing authority within thirty days of (1) [1952] 3 S.T.C. 222; 1952 M.W.N. Crl. 187. (2) [1951] 2 S.T.C. 53; (1951) 1 M.L.J. 511. his entering into such a partnership and that the dealer or licensee and the partner shall jointly and severally be responsible fo....

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....used, in which case, as already pointed out, it may be con- tended that since the firm consists of these partners, it is the firm that is being prosecuted. Strictly speaking, when a firm is being prosecuted, it is against the name of the firm that the prosecution must lie and not merely against the partners as such. But, not to stand on mere techni- calities, if the entire partners had been brough....

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....rt. What happened here is that the second accused, against whom also the original complaints were laid, the cases against him alone were separated in the course of the trial, and the cases against him having been split up, the cases against the petitioner alone cease to be against the firm as such, and if the firm is not prosecuted, it has been held that the conviction cannot stand against the ind....