1970 (11) TMI 87

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....Hindusthan Jewellery Mart, Bangalore, a partnership firm-in which the petitioner was a partner-was assessed to tax of Rs. 12,612.60 for the year 1967-68 under the Mysore Sales Tax Act, 1957, hereinafter called the "Act". The said firm failed to pay the tax assessed and demanded. Thereupon the respondent issued a notice under section 14 of the Act to Messrs Hindusthan Drug House, Bangalore, which i....

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.... money due from the debtor of the assessee only. Section 14(1) of the Act reads thus: "14. Recovery of tax from certain other persons.-(1) The assessing authority may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the assessing authority) require any person from whom money is due or may become due to the deal....

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....y to the assessing authority. In view of the definition of the word "dealer" in section 2(k) of the Act, a firm carrying on business is a dealer for the purpose of the Act. Where the firm is assessed to tax, the partner of the firm does not become a dealer. The partner becomes liable and the tax can be recovered from him by virtue of the provisions of sub-section (3) of section 13 as amended by My....