https://www.taxtmi.com/acts?id=26033 Tax liabilities of firms, associations or Hindu Undivided Families persist despite discontinuance, dissolution, reconstitution or partition: tax, interest and penalty up to discontinuance may be assessed as if no discontinuance occurred, and every partner or member at the time remains jointly and severally liable. Reconstitution leaves both former and current partners or members jointly and severally liable for amounts due for periods before reconstitution. Limited Liability Partnerships are treated as firms, and the term "court" includes District Court, High Court and Supreme Court. en-us Sat, 17 Jun 2017 12:53:18 +0530 Wed, 28 Jun 2017 15:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26033 Tax liabilities of firms, associations or Hindu Undivided Families persist despite discontinuance, dissolution, reconstitution or partition: tax, interest and penalty up to discontinuance may be assessed as if no discontinuance occurred, and every partner or member at the time remains jointly and severally liable. Reconstitution leaves both former and current partners or members jointly and severally liable for amounts due for periods before reconstitution. Limited Liability Partnerships are treated as firms, and the term "court" includes District Court, High Court and Supreme Court. Act-Rules GST - States Sat, 17 Jun 2017 12:53:18 +0530 https://www.taxtmi.com/acts?id=26033