Amendment status not verified — confirm the current text below against the official source.
Where here the business in respect of which tax payable under this Act, is owned by a non-resident person the tax shall he levied upon and recoverable from the agent of such non-resident person in like manner and to the same extent as it would he leviable upon and recoverable from the owner if he were resident in the State and conducting the business therein and all the provisions of this Act shall apply accordingly. Liability of discontinued firm or association: