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2014 (6) TMI 871 - HC - VAT and Sales TaxImposition of penalty - Attachment of property - Held that:- Since the petitioner did not pay the amounts, her properties are attached and steps are taken to sell the properties for releasing the amounts. Further, she is also one of the partners and therefore, she is jointly and severally liable to pay the entire amounts and hence, the action taken by the respondents is valid and legal. - As per law, all the partners are jointly and severally liable for the liabilities of Firm. If one of the partners discharges the liability in entirety, it is open to him/her to recover from the other partners, their share of liability. Secondly, as the petitioner is one of the partners in the partnership Firm and Proprietrix in another Firm, the action of the respondent clubbing both the liabilities and attaching the petitioner's property is in order. Thirdly, the respondent furnished the details and dates of service of assessment order. The said fact was not disputed by the petitioner. On the other hand, the petitioner has paid the tax levied on various dates. Hence, the contention of the petitioner that separate demand must be made for payment of penalty is not sustainable. - Decided against assessee.
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