9911796707
TMI Blog1960 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... o this appeal are these. Two persons, Parepalli Veeranjaneyulu and Parepalli Janardhanarao were carrying on business in rice and groundnut under the name and style of "Nityananda Rice and Groundnut Oil Mill, Contractor Rao and Company" in Mangalagiri, Guntur District. For the assessment year 1951-52, the firm was assessed to sales tax in the sum of Rs.5,194-12-6. The tax not having been paid, the firm was treated as a defaulter with effect from 20th February, 1953. By order dated 20th July, 1958, the Deputy Commercial Tax Officer sought to attach the properties of the appellant for realisation of the arrears of sales tax, as it turned out that he was also one of the partners of the firm. All the relevant records, including the accounts main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be a partner and that at any rate, he should have been given notice before he was assessed to tax; and (ii) that failure to issue fifteen days' notice before attachment was levied has vitiated the proceedings. We are inclined to think that neither of the two submissions is tenable. Rule 19 is in these words: "If a dealer or licensee enters into partnership in regard to his business, he shall report the fact to the assessing authority within 30 days of his entering into such partnership. The dealer or licensee and the partner shall jointly and severally be responsible for the payment of the tax leviable under the Act." It is manifest that this rule imposes an obligation on the part of a partner to report to the assessing authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dividual was assessed to tax. It was only in the course of collection of the arrears of tax that attachment was levied against the properties of the appellant. Therefore, that case is clearly distinguishable and does not in any way help the appellant. The second point was not raised before our learned brother. Further, this is a matter which requires investigation. It is open to the appellant to raise such an objection before the authorities concerned. There is an insurmountable difficulty in the way of the appellant getting any relief in this regard. Indisputably, the whole of the tax due by the appellant has been paid ; in which case, there is no question of continuing attachment proceedings. If that were so, we fail to see how any relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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