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    <title>Liability of partners of firm to pay tax</title>
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    <description>Liability for tax under the Delhi Value Added Tax Act is joint and several: the firm and each partner are personally liable for tax, interest and penalty; a retiring partner remains liable for unpaid or unassessed amounts up to retirement unless the partner gives written notice of retirement to the Commissioner, and failure to intimate within fifteen days prolongs the retiring partner&#039;s liability until receipt of such notice.</description>
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      <description>Liability for tax under the Delhi Value Added Tax Act is joint and several: the firm and each partner are personally liable for tax, interest and penalty; a retiring partner remains liable for unpaid or unassessed amounts up to retirement unless the partner gives written notice of retirement to the Commissioner, and failure to intimate within fifteen days prolongs the retiring partner&#039;s liability until receipt of such notice.</description>
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