Liability in other cases

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....nbsp;    (a) the tax payable under this Act, by such firm, association or family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place; and            (b) every person who was at the time of such discontinuance a partner of such firm, or a member of such association or family,....

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.... association as it existed before and as it exists after its reconstitution shall, without prejudice to the provisions of section 54 of this Act, jointly and severally be liable to pay tax, interest or penalty due from such firm or association for any period before its re-constitution.       (3)  The provisions of sub-section (1) of this section shall, so far as ma....

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....y had been assessed before his death but has remained unpaid, or is assessed after his death,            (b) if the business carried on by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent the estate is capable of meeting the charge, the tax, interest....