1974 (3) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petition under article 226 of the Constitution, seeking to challenge the proceedings for recovery of sales tax for the year 1965-66 assessed on the firm Kant Ram Nand Kishore, from him. During the assessment proceedings the petitioner appeared before the Sales Tax Officer and claimed that he was merely a munim of the firm and not a partner therein. This plea of the petitioner was not accepted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., tax assessed on a firm can be recovered from one of the partners. But, before a person can be made liable for the tax as a partner, some one has to find him to be a partner in the assessee-firm. In this case, we find that the appellate authority had remanded the case with the direction that the assessing authority should investigate the question whether the petitioner was a partner in the assess....