Joint and several liability for partners persists after firm discontinuance, dissolution or reconstitution for tax, interest, and penalty. When a firm, association of persons or Hindu Undivided Family discontinues business, tax, interest and penalty due up to that date may be determined as if no discontinuance occurred, and every partner, member or coparcener at the time remains jointly and severally liable for those amounts whether determined or imposed before or after discontinuance; Limited Liability Partnerships are treated as firms and the Ordinance applies to such persons as if each were a taxable person.