1970 (11) TMI 87

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..... 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 which the petitioner is a partner. The petitioner represented to the .....

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..... ry 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 subsequently hold money for or on account of the dealer to pay to .....

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..... ct, 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 43 of the Mysore Sales Tax Rules, 1957. Sub-section (3) of sect .....

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