M.Katju, Prakash Krishna, JJ. - (1.) The petitioner is challenging the recovery of entertainment tax. Learned counsel for the petitioner submits that the petitioner is only one of the 4 partners of the firm M/S. National Cable Network against which recovery has been issued whereas his share is only 48.7%. He prays that only 48.7% of the entertainment tax due should be recovered from the petitioner.
(2.) Under Section 25 of the Indian Partnership Act, 1932 every partner is liable jointly as well as severally for all the acts of the firm done while he is a partner. Hence, there is no merit in the submission of the learned counsel for the petitioner.
(3.) The petition is dismissed.;