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TMI Blog1992 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Kerala General Sales Tax Act (for short "the KGST Act") on the return and turnover of the firm for the periods 1973-74, 1974-75 and 1975-76, exhibits P3, P4 and P5 respectively are the assessment orders. According to the appellant the appeal filed by the firm against the assessment for the period 1975-76 was allowed as per exhibit P8 order and the Government took up the matter in further appeal which is pending before the Sales Tax Appellate Tribunal. While so a certificate for an amount of Rs. 58,861 was issued for recovery. The appellant challenged the same in O.P. No. 2767 of 1987-D on the ground that no assessment is possible under the KGST Act after dissolution of the firm, and that a member of the firm cannot be made personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artners of the firm cannot be made liable for the tax against the firm. Since section 21 of the KGST Act makes the firm as well as its members jointly and severally liable for the tax the very decisions relied on by the learned counsel would support the conclusion that the individual property of the partner too can be proceeded against. 5.. In the decision in State of Kerala v. Pareed Pillai [1991] 83 STC 377 (Ker) the firm was assessed under the General Sales Tax Act, 1125, for the years 1958-59 to 1962-63. In spite of the fact that there was no provision in the General Sales Tax Act, 1125, enabling the Revenue to proceed against the property of the partners it was held, on repeal of the said Act since the liability under that Act is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 19(3) of the Bombay Act is quoted in paragraph 34 (page 113 of STC) of the judgment which reads thus: "Where a dealer, liable to pay tax under this Act, is a firm, and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay to the extent to which he is liable under section 18, the tax (including any penalty) due from the firm under this Act or under any earlier law, up to the time of dissolution, whether such tax (including any penalty) has been assessed before such dissolution but has remained unpaid, or is assessed after dissolution." It is further observed in the said decision: "The purpose of section 19(3) is to make the partners jointly and severally liable even if the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay have a right to be heard because each of them would be interested in warding off a liability which may fall on them jointly and severally. But that is more a matter of procedure which the assessing authority must adopt in the assessment proceedings in order to give efficacy to the order which may eventually be passed in the proceedings." Section 21A(3) of the KGST Act specifically provides that all provisions of the Act shall apply to such assessment also. As per rule 63 of the Kerala General Sales Tax Rules, 1963, service on a dealer could be effected by giving or tendering the summons or order to such dealer or manager or agent also. Since section 21A(3) of the KGST Act not only makes the members of the firm jointly and severally liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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