1958 (1) TMI 32

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..... certificate No. 145 dated 17th April, 1956, and to issue a writ of prohibition to the Tahsildar, Karimnagar, and the Collector of Karimnagar District, directing them to forbear from collecting sales tax to the tune of Rs. 2,500. The facts which have given rise to this petition are as follows: One Medisetti Veeresham applied to the Sales Tax Authority for registering him as a dealer and he was giv .....

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..... collected from Veeresham, the assessee, he represented to the authorities that one Shanker Lal karva was his partner in the business and that as such he was equally liable to pay the tax. It is stated in the counter-affidavit filed by the Sales Tax Officer that the account books of the firm were produced by Medisetti Veeresham and that they showed that Shanker Lal Karva (the petitioner) was a part .....

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..... ales Tax Rules, 1950, a dealer or a licensee who enters into partnership in regard to his business, has to report that fact to the licensing, registering and assessing authority within thirty days of his entering into such partnership. It is then that the dealer or the licensee or the partner may jointly and severally be responsible for the payment of the tax levied under the Act. It is nowhere st .....

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