Amendment status not verified — confirm the current text below against the official source.
Where the business casrried on by a firm or an association of persons, other than a company as defined in the Companies Act, 1956 is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered jointly and severally, from every person who at the time of such discontinuance or dissolution was a partner of such firm or member of such association ; and all the provisions of this Act, shall apply accordinghly.