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1981 (11) TMI 161 - PUNJAB AND HARYANA HIGH COURTExtract: .......laid down by this Court in S. Ujjal Singh v. Excise and Taxation Officer, Amritsar 1967 20 STC 35. It goes without saying that the other partners are and would remain liable to meet the demand and the venue of recovery from them remains open to the Assessing Authority. These petitions are accepted on these terms. No costs. Petitions Partly allowed.
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