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    <title>Liability of partners of firm to pay tax.</title>
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    <description>A firm and each partner are jointly and severally liable for tax, interest and penalty irrespective of contract; a retiring partner remains liable for liabilities up to retirement unless written intimation of retirement is given to the Commissioner, and if no intimation is provided within the prescribed period the retiring partner&#039;s liability continues until the Commissioner receives such notice.</description>
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      <description>A firm and each partner are jointly and severally liable for tax, interest and penalty irrespective of contract; a retiring partner remains liable for liabilities up to retirement unless written intimation of retirement is given to the Commissioner, and if no intimation is provided within the prescribed period the retiring partner&#039;s liability continues until the Commissioner receives such notice.</description>
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