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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Partners of a firm are jointly and severally liable for the firm&#039;s tax, interest and penalty obligations irrespective of contrary contracts; a retiring partner remains liable for liabilities up to retirement unless written notice of retirement is given to the Commissioner, and if such notice is not given within one month the partner&#039;s liability continues until the Commissioner receives the intimation.</description>
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      <description>Partners of a firm are jointly and severally liable for the firm&#039;s tax, interest and penalty obligations irrespective of contrary contracts; a retiring partner remains liable for liabilities up to retirement unless written notice of retirement is given to the Commissioner, and if such notice is not given within one month the partner&#039;s liability continues until the Commissioner receives the intimation.</description>
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