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TMI Blog1970 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... alore, a partnership firm-in which the petitioner was a partner-was assessed to tax of Rs. 12,612.60 for the year 1967-68 under the Mysore Sales Tax Act, 1957, hereinafter called the "Act". The said firm failed to pay the tax assessed and demanded. Thereupon the respondent issued a notice under section 14 of the Act to Messrs Hindusthan Drug House, Bangalore, which is another partnership firm in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee only. Section 14(1) of the Act reads thus: "14. Recovery of tax from certain other persons.-(1) The assessing authority may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the assessing authority) require any person from whom money is due or may become due to the dealer or any person who holds or may s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition of the word "dealer" in section 2(k) of the Act, a firm carrying on business is a dealer for the purpose of the Act. Where the firm is assessed to tax, the partner of the firm does not become a dealer. The partner becomes liable and the tax can be recovered from him by virtue of the provisions of sub-section (3) of section 13 as amended by Mysore Act No. 9 of 1970 read with rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e due certain sums of money to the partners Messrs P. Kapurchand and P. Balchand of Messrs Hindusthan Jewellery Mart. P. Balchand referred to therein is the petitioner. It is therefore clear that the impugned notice is clearly illegal and without jurisdiction. Consequently this writ petition is allowed and the impugned notice dated 8th February, 1968, is quashed. No costs.
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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