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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Each partner and the firm are jointly and severally liable for tax, interest or penalty under the Uttarakhand GST Act. A retiring partner remains liable for obligations up to the date of retirement, and the partner or firm must notify the Commissioner in writing of the retirement date; failure to notify within one month extends the retiring partner&#039;s liability until the Commissioner&#039;s receipt of intimation.</description>
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      <description>Each partner and the firm are jointly and severally liable for tax, interest or penalty under the Uttarakhand GST Act. A retiring partner remains liable for obligations up to the date of retirement, and the partner or firm must notify the Commissioner in writing of the retirement date; failure to notify within one month extends the retiring partner&#039;s liability until the Commissioner&#039;s receipt of intimation.</description>
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