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TMI Blog1976 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... is body and soul together in the evenings of his life. From the firm M/s. V.V. Alikoya Haji a sum of Rs. 2,34,448.77 is due to the sales tax department for the years 1963-64, 1964-65 and 1965-66 by way of sales tax and surcharge. The firm, which was the dealer under the Kerala General Sales Tax Act, 1963, for short the Act, it seems, has no assets. The 1st respondentAssistant Commissioner of Sales Tax (Assessment), Sales Tax Office, Special Circle 11, Kozhikode, issued Notice No. A. 15/65-66 in form No. 16 dated 15th May, 1974, under section 25 of the Act to the firm M/s. Kanji Morarji directing them to pay to him the salary due to the petitioner as the petitioner was in arrears of sales tax. On receipt of the said notice the firm sent a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company, firm, society or association of persons who holds or may subsequently hold money for or on account of the dealer, to pay to the assessing authority, either forthwith if the money has become due or is so held, or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by the dealer in respect of arrears of tax, fee or penalty or the whole of the money when it is equal to or less than the arrears of tax, fee or penalty." Learned counsel for the petitioner then refers to sections 2(iii) and 2(viii) of the Act and contends that when a firm is the dealer, a partner of the firm by no stretch of imagination can become the dealer under the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r otherwise. Explanation (1).-A society (including a co-operative society), club or firm or an association which, whether or not in the course of business, buys, sells, supplies, or distributes goods from or to its members for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes of this Act; Explanation (2).-The Central Government or a State Government, which, whether or not in the course of business, buy, sell, supply or distribute goods, directly or otherwise, for cash or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purposes of this Act." Learned counsel points ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of any proceedings under section 19 in respect of any such firm as is referred to in that sub-section is satisfied that the firm was guilty of wilful non-disclosure of assessable turnover, it may direct payment of a penalty in accordance with the provisions of subsection (2) of that section. (3) Every person who was, at the time of such discontinuance or dissolution, a partner of the firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other amount payable, and all the provisions of this Act shall apply, so far as may be, to any such assessment or direction for payment of penalty or other amount. (4) Where such discontinuance or dissolution tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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