TaxTMI 
TaxTMI 
1972 (12) TMI 72
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.... was due as arrears of sales tax against M/s. Jwala Prasad Krishna Pal. The defaulter-assessee M/s. Jwala Prasad Krishna Pal was a joint Hindu family. Without clearing the arrears of sales tax the joint Hindu family discontinued the business. Thereafter, the karta of the joint Hindu family, namely, Jwala Prasad, entered into partnership with Sheo Govind, Raj Narain and Ram Pal. This partnership commenced business in the same premises under the name and style of M/s. Jwala Prasad Sheo Govind. The assets belonging to the joint Hindu family concern were transferred to this partnership-firm and the value credited to Jwala Prasad's account. The petitioners denied their liability to pay the arrears due against M/s. Jwala Prasad Krishna Pal. The ....
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....severally and jointly for the payment of the tax assessed and penalty imposed and payable by such firm, association or family whether such assessment is made or penalty is imposed prior to or after such discontinuance, and, subject as aforesaid, the provisions of this Act shall apply as if every such person or partner were himself a dealer: Provided that where it is found that a change has occurred in the constitution of the firm or association, the firm or association as reconstituted as well as partners or members of the firm or association, as it existed before reconstitution, shall jointly and severally be liable to pay any tax including penalty, if any, due from such firm or association for any period before its reconstitution. (2) L....