Amendment status not verified — confirm the current text below against the official source.
Where the business carried on by a firm or an association of persons, other than company as defined in the companies Act, 1956 in respect of which tax is due under this Act, 18 discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered from jointly and severally, every person who at the time of such discontinuance or dissolution was a partner of such firm or mem- ber of such association, and all the provisions of this Act shall apply accordingly. 15 The prescribed authority may enter and inspect any place ordi- narily use by the owner for anchoring a boat or garaging a motor vehicle or keeping accounts of his business for the purpose of seeing or verifying whether the framed provisions of this Act or the rules framed thereunder are being complied with and countersign any docu- ments during the course of such inspection. Exemtion. ( Act 1 of 1956 ) Supply of time- table and table of fares Recovery of arrear of tax Tax of deceased payable by rep- resentative Liability in case of discontinued firm or associa- tion Power of entry and inspection Ex-51 /1988 - 7 -