Amendment status not verified — confirm the current text below against the official source.
Where the urban land and building belong to of tax in a firm or an association of persons, other than a solTt'rai'of company as defined in the Companies Act, 1956 and any firm°or *n r e s P e c t °f which tax is due under this Act is discon- associati&n. tinued or the association of persons is dissolved the Urban Imm ovable Property Tax shall be levied upon and recovered jointly and severally, from every person who at the time of such discontinuance or dissolution was a partn er of such firm or mem ber of such association ; and all the provision of this Act shall apply accordingly. Appeal to