Radhakrishnan, J.

Whether an incoming partner could be made liable personally for the arrears of sales tax accrued prior to his induction as a partner of the firm is the question that has come up for consideration in this case.

2. Petitioner is a partner of M/s. Capital Builders, a registered partnership firm. Partnership firm was registered on 3-11-1993 by two partners by name Anitha Paul and Latha. Latha ceased to be a partner on 1-11-1996 and the petitioner was inducted as the partner on the said date in the partnership firm.

3. The Tahsildar (RR), second respondent herein, issued a demand notice dated 2-5-2005 under section 34 of the Revenue Recovery Act calling upon the petitioner to pay sales tax arrears of M/s. Capital builders for an amount for Rs.13,25,062/- for the assessment year 1995-96. Petitioner came to know about the demand notice only on 27-5-2005 when the notice was affixed on the petitioner’s building at Karimpatta Road leased out to one Ganesh, Managing Director of Synergy Homes (P) Ltd. Second respondent issued notice of attachment dated 2-5-2005 to the said Ganesh requesting him to hold and pay the monthly rent of the said building to the second resp