Tax recovery from propritorship

Proprietor is personally liable for the dues of the proprietorship concern.  His personal assets can be used for the same.  There is no separate Act as such for proprietorship firm as in case of partnerships or companies.  Proprietor has single PAN in his own  name and single return is filed by him under IT Act for all his proprietorship concerns.  Proprietorship concern is not a separate legal entity and it cannot be sued in its name nor can it sue others in its own name.  It is only the proprietor who can sue or can be sued.