MVAT Act 46अध्याय VII · Payment of Tax And Recovery

धारा 46 · Liability of firms and partners

(1)

Notwithstanding any contract to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.

(2)

Any notice or order under this Act may be served on any person who was a partner during the relevant time, whether or not the firm has been dissolved and all the provisions of this Act shall apply accordingly.

(3)

Where any partner retires from the firm, he shall be liable to pay the tax, penalty, sum forfeited and interest, if any, remaining unpaid at the time of his retirement and any such amount due up to the date of retirement, though unassessed at that date and where at the time of death of the said partner, the legal representative is not a partner in said firm, he shall be liable to pay such amounts only out of the estate of the deceased, in the like manner and to the same extent as a deceased partner would have been liable to pay if he had not died.

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