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. .