Amendment status not verified — confirm the current text below against the official source.
Liability of Agent of non-residents—Where the business in respect of which tax is payable under this Act is owned by 2 non- tesident person, the tax shall be levied upon and reeoverahle from the agent of such non-resident person in like manner and to the same extent as it would be Jeviable upon and recoverable Tram the owner if he was resident in the State and tonducting the business therein, and #1] the provisions of this Act shall apply accordingly. 1§. Liability of discontineed firm or association. Where the business carried on by a firm or an association of persons, other than a Company as defined in the Indian Companies Act, 1956 (Act 1 of 1956), and in respect of which tax is payable under this Act, is discontinued or the association of persons is dissolved. the tax shall be levied upon and recovered fram, Kuntly and severally, every person who, at the time of such discontinuance or dissolutian, was 4 partner of such firm or Membér of such associatiun: and all the provisions of this Act shall apply accordingly.