TMI Blog1957 (2) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 1,540-6-9 due to the State. The case for the prosecution was that both the accused failed to pay the sales tax despite the fact that they received demand notices on 28th March, 1955. One of the defences raised before the trial Court was that the com- plaint was bad because all the partners of the said firm were not made parties to the complaint. The learned Sub-Divisional Magistrate, Cud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naick, In re[1952] 3 S.T.C. 22; A.I.R. 1953 Mad. 332. , Somasundaram, J., has laid down: "Under the Act, if a firm is assessed to tax, it is the firm that must be proceeded against and prosecuted for non-payment of tax........... But, not to stand on mere technicalities, if the entire partners had been brought on record, there is no objection to treating the entire partners as partners of the firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h distinction. One test to find out whether the first accused can be said to be a partner is to see whether he can successfully bring a suit for dissolution of partnership and for accounts in his own name. It is well-settled that if the manager of a joint family enters into a partnership with another firm or with any other individual, the whole family would not become a partner in the partnership ..... X X X X Extracts X X X X X X X X Extracts X X X X
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