Joint and several liability: partners and members remain liable for tax, interest and penalties despite discontinuance or reconstitution of business. Taxes, interest and penalties up to the date of discontinuance for a firm, association or HUF may be determined as if discontinuance had not occurred, and every partner, member or family member at that time is jointly and severally liable for those liabilities whether determined or imposed before or after discontinuance; analogous joint and several liability applies on reconstitution, dissolution or partition. A Limited Liability Partnership is treated as a firm and 'court' includes District Court, High Court and Supreme Court.