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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Where a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner are jointly and severally liable. A retiring partner remains liable for tax, interest or penalty up to the date of retirement whether determined or not, if the firm or retiring partner notifies the Commissioner in writing of the retirement; failure to notify within the prescribed short period extends the partner&#039;s liability until receipt of such notice by the Commissioner.</description>
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      <title>Liability of partners of firm to pay tax.</title>
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      <description>Where a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner are jointly and severally liable. A retiring partner remains liable for tax, interest or penalty up to the date of retirement whether determined or not, if the firm or retiring partner notifies the Commissioner in writing of the retirement; failure to notify within the prescribed short period extends the partner&#039;s liability until receipt of such notice by the Commissioner.</description>
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      <pubDate>Tue, 27 Jun 2017 14:47:46 +0530</pubDate>
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