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    <title>Liability of partners of firm to pay tax</title>
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    <description>Where a firm is liable for tax, interest or penalty, the firm and each partner are jointly and severally liable; a retiring partner remains liable for liabilities up to the retirement date unless written notice of retirement is given to the Commissioner, and if no notice is received within one month the partner&#039;s liability continues until intimation is received.</description>
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      <description>Where a firm is liable for tax, interest or penalty, the firm and each partner are jointly and severally liable; a retiring partner remains liable for liabilities up to the retirement date unless written notice of retirement is given to the Commissioner, and if no notice is received within one month the partner&#039;s liability continues until intimation is received.</description>
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