Joint and several liability continues after firm discontinuance and reconstitution, permitting recovery of tax, interest and penalties. Tax, interest and penalty owed by a firm, association or Hindu Undivided Family up to discontinuance may be assessed as if discontinuance had not occurred, and every partner, member or coparcener at the time of discontinuance is jointly and severally liable for those amounts; similar joint and several liability attaches to partners or members on reconstitution, and the rules apply equally on dissolution or partition, with LLPs treated as firms.