Amendment status not verified — confirm the current text below against the official source.
Where the business carried on by a {hm or an association of persons, other than a Company as defined in. the Companies Act, 1956 and in respect of which tax is due under this Act, is discontinued or the associati-On dt‘ persons is dissolved, the tax shall be levied upon and recovered from, jointly and severally, every'person who at the time of such discontinuance 0r dissolution Was a partner of such firm or member of such association; and all the .provision of this Act shall apply accordingly.