9911796707
TMI Blog1973 (10) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant is a partner and manager of the firm, M/s. Satya Prakash Rajesh Kumar, which was assessed to sales tax over Rs. 36,000 for the year 1967-68. He had not deposited the tax in spite of notice. He was, therefore, prosecuted under section 14 of the Act. The only point that has been argued before me in this case is that the prosecution of the applicant is illegal as the dealer was the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he firm is the person who made the default and who should have been prosecuted." This authority was considered by a single Judge of this court in the case of Hira Lal v. State[1955] 6 S.T.C. 662; 1955 A.L.J. 813. It was distinguished. The learned single Judge further observed that in case it was laid down in the case of Public Prosecutor v. K. Jacob Nadar[1951] 2 S.T.C. 53; A.I.R. 1951 Mad. 886. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for tax law, incometax as well as sales tax, it is a legal entity. If that be so, on dissolution, the firm ceases to be a legal entity." Their Lordships were not considering the case of prosecution of a partner or partners but they were considering the case of a dissolved firm for the purposes of assessment. A firm, even if it is a legal entity, cannot be prosecuted in the sense that it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant. Liability of the partners is joint and several. The applicant had himself filed revision before the Judge (Revisions) as managing partner of the firm and had obtained stay order on the condition that half of the sales tax shall be paid by him. Notice of demand was duly issued to him. Under section 2(c) of the Act a dealer has been defined, which includes association of persons, a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "There is no law that when an offence is committed by a firm, either all or none of the partners must be prosecuted." In the light of the above discussion, the prosecution of the applicant cannot be considered to be illegal. He was rightly convicted. The sentence too is not severe. There is no force in this revision. It is accordingly dismissed. Application dismissed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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