Joint and several liability attaches to partners and members for tax, interest and penalty despite firm discontinuance or reconstitution. Partners, members or coparceners remain jointly and severally liable for tax, interest and penalty attributable up to discontinuance, with amounts determinable as if discontinuance had not occurred; partners before and after reconstitution are jointly and severally liable for pre-reconstitution liabilities. The provisions extend to dissolution and partition, treat a Limited Liability Partnership as a firm, and define 'court' to include District Court, High Court and Supreme Court.