Joint and several liability of partners makes partners and legal representatives responsible for firm tax, penalties and assessments. Clause 329 establishes joint and several liability of every person who was a partner during the tax year, and the legal representative of any such deceased partner, for tax, penalty or other sums payable by the firm for that year, and requires that the provisions of the Act apply, so far as may be, to the assessment, imposition and levy of such tax, penalties and other sums against those partners or representatives.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Joint and several liability of partners makes partners and legal representatives responsible for firm tax, penalties and assessments.
Clause 329 establishes joint and several liability of every person who was a partner during the tax year, and the legal representative of any such deceased partner, for tax, penalty or other sums payable by the firm for that year, and requires that the provisions of the Act apply, so far as may be, to the assessment, imposition and levy of such tax, penalties and other sums against those partners or representatives.
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