1974 (3) TMI 94

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..... titution, seeking to challenge the proceedings for recovery of sales tax for the year 1965-66 assessed on the firm Kant Ram Nand Kishore, from him. During the assessment proceedings the petitioner appeared before the Sales Tax Officer and claimed that he was merely a munim of the firm and not a partner therein. This plea of the petitioner was not accepted and the assessment of the firm Kani Ram N .....

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..... from one of the partners. But, before a person can be made liable for the tax as a partner, some one has to find him to be a partner in the assessee-firm. In this case, we find that the appellate authority had remanded the case with the direction that the assessing authority should investigate the question whether the petitioner was a partner in the assessee-firm. However, the Sales Tax Officer p .....

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