2003 Supreme(All) 194

IN THE HIGH COURT OF ALLAHABAD
M. Katju and Prakash Krishna, JJ.
RAVI KUMAR VASHISTHA - Appellant
Versus
DISTRICT MAGISTRATE - Respondents
C. M. W. P. 155 Of 2003
Decided On : 01/29/2003

Partners in a firm are jointly and severally liable for all acts of the firm under Section 25 of the Indian Partnership Act, 1932.

Headnote:

Entertainment Tax - Recovery of Entertainment Tax - Liability of Partners - Indian Partnership Act, 1932

Fact of the Case:

The petitioner challenged the recovery of entertainment tax, arguing that as one of the 4 partners of the firm, only 48.7% of the tax should be recovered from him.

Finding of the Court:

The court dismissed the petition, citing Section 25 of the Indian Partnership Act, 1932, which holds every partner liable jointly and severally for all acts of the firm.

Issues: Recovery of entertainment tax from a partner of a firm and the liability under the Indian Partnership Act, 1932.

Ratio Decidendi: The court relied on Section 25 of the Indian Partnership Act, 1932, which establishes the joint and several liability of partners for the acts of the firm.

Final Decision: The petition was dismissed, affirming the joint and several liability of partners for the acts of the firm under the Indian Partnership Act, 1932.