https://www.taxtmi.com/caselaws?id=181224 Section 44 applies only where a business is discontinued or an association of persons is dissolved; it does not extend to a mere succession in which the same business continues under a successor partner. The distinction between discontinuance and succession is material, and the marginal note cannot override the clear statutory language. Because vicarious tax liability must be expressly authorised and strictly construed, liability could not be imposed on another partner where the firm's business was continued rather than discontinued. On that footing, section 44 was treated as inapplicable to the facts discussed. en-us Mon, 31 Mar 1958 00:00:00 +0530 Mon, 11 Apr 2016 12:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181224 Section 44 applies only where a business is discontinued or an association of persons is dissolved; it does not extend to a mere succession in which the same business continues under a successor partner. The distinction between discontinuance and succession is material, and the marginal note cannot override the clear statutory language. Because vicarious tax liability must be expressly authorised and strictly construed, liability could not be imposed on another partner where the firm's business was continued rather than discontinued. On that footing, section 44 was treated as inapplicable to the facts discussed. Case-Laws Income Tax Mon, 31 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181224