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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 amounts due up to the date of retirement unless the partner or firm gives written intimation of retirement to the Commissioner, and absence of timely intimation prolongs that liability until the Commissioner receives the notice.</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 amounts due up to the date of retirement unless the partner or firm gives written intimation of retirement to the Commissioner, and absence of timely intimation prolongs that liability until the Commissioner receives the notice.</description>
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