1958 (1) TMI 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Officer, Karimnagar, to withdraw the certificate No. 145 dated 17th April, 1956, and to issue a writ of prohibition to the Tahsildar, Karimnagar, and the Collector of Karimnagar District, directing them to forbear from collecting sales tax to the tune of Rs. 2,500. The facts which have given rise to this petition are as follows: One Medisetti Veeresham applied to the Sales Tax Authority for reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ary, 1956. When the tax was sought to be collected from Veeresham, the assessee, he represented to the authorities that one Shanker Lal karva was his partner in the business and that as such he was equally liable to pay the tax. It is stated in the counter-affidavit filed by the Sales Tax Officer that the account books of the firm were produced by Medisetti Veeresham and that they showed that Shan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Under rule 34 of the Hyderabad General Sales Tax Rules, 1950, a dealer or a licensee who enters into partnership in regard to his business, has to report that fact to the licensing, registering and assessing authority within thirty days of his entering into such partnership. It is then that the dealer or the licensee or the partner may jointly and severally be responsible for the payment of the t....