Pradip Nanjee Gala vs Sales Tax Officer & Ors

The Supreme Court held that under Section 18 of the Bombay Sales Tax Act, 1959, the liability of a partner for the dues of the firm is joint and several, and thus, individual settlements regarding tax liabilities cannot be legally enforced. The Court found that the Revenue's denial of the existence of a settlement was justified, as no legal provision allows for such individual settlements under the Act. Consequently, the appeal was dismissed, affirming the High Court's ruling that the appellant remains liable for the tax dues of the firm.