Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in any law for the time being in force, where— (a) any rice mill run by any firm or association of persons or Hindu undivided family as an owner thereof is - closed, or (b) such firm or association of persons is dissolved or such Hindu undivided family is partitioned, as the case may be, the authority referred to in clause (b) of section 5 shall deter- mine the tax payable under this Act by sada firm or asso- ciation of persons or Hindu undivided family for the period up to the date of such closure, dissolution or partition, as if no such closure, dissolution or partition, as the case may be, has taken place and all the provisions of this Act relating to the assessment and recovery of such tax shall apply accordingly. (2) If in the course of any proceeding under this Act in respect of any such firm or association of persons or Hindu undivided family the authority referred to in clause (b) of section 5 is satisfied that such firm or association of persons or Hindu undivided family was or is liable to pay any penalty under section 7 he may direct the imposition of such penalty in accord- ance with the provisions of section 7 as if no such closure or dissolution or partition, as the case may be, has taken place. (3) Every person who at the time of such closure or dissolution or partition, as the case may be, was a partner of such firm or a member of such association of persons or a member of such Flindu undivided family and where any such person is dead the legal heir of such person shall, notwith- standing such closure or dissolution or partition, as the case may be, be jointly and severally liable for the amount of tax, penalty or other sum payable under this Act and shall be similarly liable to be proceeded against in any proceed- ing for the purpose of assessment and recovery of such tax, penalt:y or other sum and all the provisions of this Act shall apply accordingly. (4) Where such closure or dissolution or partition takes place after any proceeding in respect of an assessment period or any penalty or otter r matter has commenced, the pro- ceeding may be continued against every person referred to in sub-section (3) from the stage at which the proceedings stood at the time of such closure or dissolution Or partition, as the case may be. , Liability to tag of a firm, an association of persons, a Hindu undivided family when business is closed and of a dissolved firm and association of persons and partitioned Hindu 6 The West Bengal Paddy Purchase Tax Act, 1970. [West Ben. Act (SectiOns 12-15.) Rotunda.