TaxTMI 
TaxTMI 
2003 (1) TMI 665
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....tual dispute, on consent of the counsel appearing, the writ petition itself is taken up for disposal. 3. The petitioner has prayed for issuing writ of prohibition or any other appropriate writ or direction prohibiting the respondent from enforcing the direction dated October 16, 2002. The relevant portion of the direction is to the following effect: "...........It is hereby informed that furthe....
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....r, including the present petitioner, till April 4, 2002, on which date three other partners retired and the petitioner became the sole proprietor with effect from April 4, 2002. The petitioner has leased out the said mill to one P.R. Ramasami of M/s. Sivamurugan Textiles, Tiruppur and the mill is being run by the above lessee. While the matter stood thus, the petitioner was served with the impugn....
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....ing out the same. 5.. Learned counsel appearing for the respondent has submitted that since dues are to be paid, such a notice had been issued. 6.. There cannot be any dispute that erstwhile partners of the partnership firm were jointly and severally liable for the dues and similarly the partnership firm itself was liable and the respondent has authority to recover the amount from the persons li....