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    <title>Joint and several liability of partners for tax payable by firm</title>
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    <description>Every person who was a partner during the previous year, and the legal representative of any deceased partner, is jointly and severally liable with the firm for tax, penalty or other sums payable by the firm for the relevant assessment year, and the provisions of the Income-tax Act apply to assessment, imposition or levy of such amounts.</description>
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      <description>Every person who was a partner during the previous year, and the legal representative of any deceased partner, is jointly and severally liable with the firm for tax, penalty or other sums payable by the firm for the relevant assessment year, and the provisions of the Income-tax Act apply to assessment, imposition or levy of such amounts.</description>
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