Supreme Court · 1978 INSC 202 · Decided 6 October 1978
Commissioner of Sales Tax, M.P. Indore and ORS. v. Radhakrishan and ORS.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 202 · [1979] 2 S.C.R. 33
- Case number
- CRIMINAL APPEAL No. 78/1972
- Decided
- 6 October 1978
- Bench
- JASWANT SINGH, P.S. KAILASAM, A.D. KOSHAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
Headnote
COMMISSIONER OF SALES TAX, M.P. INDORE AND ORS. A v. RADHAKRISHAN AND ORS. October 6, 1978 [JASWANT SINGH, P. S. KAILASAM AND A. D. KOSHAL, JJ.J Madhya Pradesh General Sales Tax Act 1958-Whether partners can be held liable for the tax assessed against the firm, Sec. 22(4-A) and Sec. 46(1)(c)-Two as a C guarantee that the powers will be used fairly and with a sense of responsi­ bility. The three respondents who were the three partners of a registered Partner· ship doing the business of sale of bidis did not file any sales tax return. They did not get the firm registered
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