P S VIJAYAN S/O C SANKARAN Vs. STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT OF COMMERCIAL TAXES

JUDGEMENT

(1.) PETITIONERS were partners of a firm named "Triveni Wines", which is stated to have been dissolved. In this writ petition what they are seeking is that they should be permitted to discharge the sales tax liability of the firm on a pro rata basis. They also submit that respondents have allowed some of the other partners to discharge the liability in that manner.

(2.) IF the respondents are permitted to partners to discharge the liability as claimed by the petitioner, petitioners can certainly take advantage of the same. However, any such claim made by the petitioners is against the provisions of Section 21 of the Kerala General Sales Tax Act, 1963, which provides that the liability of the partners are joint and several. In that view I leave it open to the petitioners to pursue their claim before the respondents to discharge the balance liability if any. However, this court will not be justified in issuing any direction as sought for. Writ Petition is disposed of as above.