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TMI Blog2017 (3) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... Cashew and Allied Products with effect from 01/01/1975. The partnership was reconstituted on 01/01/1976 by which the petitioner and three other minors were excluded from the partnership. The firm was liable to pay sales tax dues and accordingly, revenue recovery proceedings were initiated by the 1st respondent. The 1st respondent proceeded on the basis that the petitioner, being a partner, was also liable for the arrears of sales tax dues and accordingly, steps were taken against the petitioner under Section 65 of the Revenue Recovery Act. Petitioner preferred a revision before the Commissioner of Land Revenue which was rejected as per order dated 03/05/2002. Further revision was filed before the Government which was disposed of as per Ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the eye of law. In the circumstances stated above, the case is remanded back to the District Collector, Kollam for initiating RR proceedings against all the persons who were partners of the firm during the period for which the Sales Tax arrears are due. The District Collector should enquire and find out who were the partners of the said firm for the period for which the arrears were due to Government and take necessary action accordingly. The revision petition is disposed as above". 4. Learned counsel for the petitioner argues that once such a finding had been entered, there cannot be a reappreciation of facts to take a different decision. It seems that after Ext.P2(b) order, proceedings had been taken against the petitioner and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means involved and the conscious default on the part of the defaulter in evading the payment. It was in the above context, that some observations have been made in Ext.P3 and this being the position, this Court finds that the matter requires to be dealt in detail, touching all the aspects including as to the extent of rights and interest in partnership, the relevant period, the cessation of membership and such other details." 6. It is observed in Ext.P5 that there is no material in the sales tax office regarding the reconstitution of the firm on 01/02/1978. However, reference is made to the constitution of the firm and the partners from 11/12/1964. From the materials relied upon by the District Collector, it seems that the partnership was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Firms may be produced in proof of the fact of the registration of such firm, and of the contents of any statement, intimation or notice recorded or noted therein." Ext.P1(b) is the evidence and is a conclusive proof of the fact of joining and retirement of the petitioner from the firm. Ext.P1 is the deed of partnership dated 01/1/1975 wherein the petitioner, who was 11 years was admitted to the benefits of the partnership firm and from the partnership deed dated 01/01/1976, it is evident that the minors including the petitioner had retired from the firm. It was confirmed as per the entry in the Register of Firms (Form A). 8. Counter affidavit has been filed on behalf of the 1st respondent supporting the stand taken by the authorities. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a liability on the petitioner. In fact, there is also a statement that documents are not available as far as partnership is concerned, subsequent to 01/02/1978. Section 30 of the Act, relates to admitting a minor to the benefits of partnership. The Statute indicates that though a minor may not be a partner of the firm, he may be admitted to the benefits of the partnership. Though the minors share is liable for the acts of the firm, but the minor is not personally liable for any such act. Sections 30(1), (2) and (3) of the Act, reads as under; "30: Minors admitted to the benefits of partnership.- (1) A person who is a minor according to the law to which he is subject may not be a partner in a firm, but, with the consent of all the partne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, if he fails to give such notice, he shall become a partner in the firm on the expiry of the said six months." "30(7): where such person becomes a partner,- (a) his rights and liabilities as a minor continue up to the date on which he becomes a partner, but he also becomes personally liable to third parties for all acts of the firm done since he was admitted to the benefits of partnership, and (b) his share in the property and profits of the firm shall be the share to which he was entitled as a minor. An eventuality in terms of section 30(5) has not arisen, since the petitioner was already removed from the benefits of the partnership with effect from 01/01/1976. 11. Section 35 deals with liability of estate of a deceased partner. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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