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(l ) 235 would be determined ond be recoveroble from the toxoble person os if he were conducting the business himself, ond oll the provisions of this Act or the rules mode thereunder sholl opply occordingly. Sove os otheruise provided in the lnsolvency ond Bonkruptcy Code, 2016,where o person, lioble to poy tox, interest or penolty under this Act, dies, then-- (o) il o business corried on by the person is continued ofter his deoth by his legol representotive or ony other person, such legol represen- totive or other person, sholl be lioble to poy tox, interest or penolty due from such person under this Act ; ond (b) if the business corried on by the person is discontinued, whether before or ofter his deoth, his legol represen- totive sholl be lioble to poy, out of the estote of the deceosed, to the extent to which the estote is copoble of meeting the chorge, the tox, interest or penolty due from such person under this Act, whether such tox. interest or penolty hos been determined before his deoth but hos remoined unpoid or is determined sfter his deoth. Sove os otherwise provided in the lnsolvency ond Bonkruptcy Code, 2016, where o toxoble person, lioble to poy tox, interest or penolty underthisAct, is o Hindu Speciol provisions regording liobility to poy tox, interest or penolty in certoin coses. 31 oi2016. Q\ 31 of20l6. 236 U ndivided Fomily or on ossociotion of persons ond the property of the Hindu Undivided Fomily or the ossociotion of persons is portitioned omongst the vorious members or groups of members, then, eoch member or group of members sholl, iointlyond severolly, be lioble to poy the tox, interest or penolty due from the toxoble person under this Act upto the time of the portition whether such tox, penolty or interest hos been determined before portition but hos remoined unpoid or is determined ofter the portition. (3) Sove os otherwise provided in the lnsolvency ond Bonkruptcy Code, 2016, where o toxoble person, lioble to poy tox, interestor penolty under this Act, is o firm, ond the firm is dissolved, then, every person who wos o portner sholl, jointly ond severolly, be liobie to poy the tox, interest or penolty due from the firm under this Act upto the time of dissolution whether such tox, interest or penolty hos been determined before the dissolution, but hos remoined unpoid or is determined ofter dissolution. (4) Sove os otherwise provided in the lnsolvency ond Bonkruptcy Code, 2016, where o toxoble person liobleto poy tox, interestor penolty under this Act.-- (o) is the guordion of o word on whose beholfthe business is corried on by the guordion; or 3l of 2016. e4. (t ) 237 (b) is o trustee who corries on the business under o trust for o beneliciory then, if the guordionship or trust is terminoted, the word or the beneficiory sholl be lioble to poy the tox, interest or penolty due from the toxoble person upto the time of the terminotion of the guordion-ship or tru st, whether such tox, interest or penolty hos been determined before the terminotion of guordionship or trust but hos remoined unpoid or is determined thereofter. Where o toxoble person is o Iirm or on ossociotion of persons or o Hindu Undivided Fomily ond such firm, ossociotion or fomily hos discontinued business-- (o) the tox, interest or penolty poyoble under this Act by such firm, ossociotion or fomily upto the dote of such discontinuonce moy be determined os if no such discontinuonce hod token ploce; ond (b) every person who, ot the time of such discontinuonce, wos o portner of such firm, or o member of such ossociotion or fomily, sholl, notwith- stonding such d isconti- nuonce, jointly ond severolly, be lioble {or the poyment of tox ond interest determined ond penolty imposed ond poyoble by such firm, osso- ciotion or Iomily, whether Liobility in other coses. 238 such tox ond interest hos been determined or penolty imposed prior to or ofter such discontinuonce ond subject os oforesoid, the provisions of this Act sholl, so for os moy be, opply os if every such person or portner or member were himself o toxoble person. (2) Where o chonge hos occurred in the constitution of o firm or on ossociotion of persons, the portners of the firm or members ofossociotion, os it existed before ond os it exists ofter the reconstitution, sho ll, without prejudice to the provisions oi section 90, jointly ond severolly, be lioble to poy tox, interest or penolty due from such firm or ossociotion for ony period before its reconstitution. (3) The provisions of sub-section (l ) sholl, so for os moy be, opply where the toxoble person, being o firm or ossociotion of persons is dissolved or where the toxoble person, being o Hindu Undivided Fomily, hos effected portition with respect to the business corried on by it ond occordingly references in thot sub-section to disconti- nuonce sholl be construed os reference to dissolution or to portition. Explonotion.-For the purposes of this Chopter,- 0 o 'Limited Liobility Portner ship"formed ond registered 6 of 2009 2)9 under the provisions of the Limited Liobility Portnership Act, 2008 sholl olso be considered os o lirm ; (ii) Court" meons the District Court, High Court or Supreme Court. CHAPTER - XVII ADVANCE RULING