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

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....1 of 2016), as applicable to the State of Jammu and Kashmir, where a person, liable to pay tax, interest or penalty under this Act, 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 Act; and....

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....f persons is partitioned amongst the various members or groups of members then, each 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 Act 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. ....