2002 (4) TMI 906

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..... he defaulter to sales tax. The petitioners' contention is that recovery against the petitioners is on account of execution of exhibit P1 surety bond in form No. 6 undertaking to discharge liability to the extent of Rs. 1,10,000 in the event of the assessee (Jessy Chacko) failing to remit the same. I have gone through exhibit P1 surety bond in form No. 6 executed by the petitioners along with the a .....

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..... is seen that the petitioners have not made the defaulter a party in this case, though the petitioners jointly executed exhibit P1 surety bond in form No. 6 before the first respondent. Therefore, I find the petitioners are not entitled to any more relief than limiting the extent of liability to the amount guaranteed under exhibit P1, i.e., Rs. 1,10,000. The respondents are free to investigate wher .....

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