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<h1>Joint and several liability attaches to partners and members for tax, interest and penalty despite firm discontinuance or reconstitution.</h1> 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.