Special provisions regarding liability to pay tax, interest or penalty in certain cases.

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.... where a person, liable to pay tax, interest or penalty under this Ordinance, dies, then,-- (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Ordinance; and (b) if the business carried on by the person is....

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....ach member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Ordinance up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016....