1977 (2) TMI 109

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....sed of by a single order. 3.. The uncontroverted facts are that M/s. Vigneshwara Company is a registered partnership firm, and it is a dealer as such to pay the sales tax. The petitioners as well as some of the respondents are the partners of the firm. The Commercial Tax Officer passed an assessment order against the firm and the proceedings under section 13(3)(b) of the Act for recovery are being initiated against the partners of that firm. In view of section 421 of the Code of Criminal Procedure, for which a complaint was filed by the Commercial Tax Officer before a Magistrate, a warrant to the Collector of the District, authorising him to realise the amount as arrears of land revenue, could be Issued. The learned Magistrate has done s....

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....ovision can be construed to be incorporated in the provisions of the Act either expressly or by necessary implication. Only to that extent, in my opinion the principle, that the firm acts through its partners and that the proceedings can be initiated against the partners in the name of the firm, is to be incorporated in the Act. That being so, the complaint filed by the Commercial Tax Officer against the partners for and on behalf of the firm, will be considered a valid complaint. After all, it was only a matter of detail that either the firm's name was mentioned in the title head of the complaint in the beginning and thereafter its partners were described or in the title head first the partners were described and thereafter it was recited ....

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....e partners was also liable for payment of the tax. The learned State Public Prosecutor invited my attention to the words "or other person" inserted by Act 9 of 1970 in sub-section (3) of section 13 of the Act. The argument was stretched by saying that these words will include even the partners of a firm, which is a dealer. In my opinion, that part of the argument will not be correct. Under section 14, the Act itself provided for the recovery of tax from certain "other persons", who are debtors to a firm liable to pay tax. Such debtors, although neither dealers nor assessees, are none the less liable to pay the tax to the extent the amount is due from them to the firm. To meet the case of such "other persons" the amendment was made In sub-se....