18. Joint and several responsibility for payment of tax.
(1)Where a [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] is a firm or other association of persons, the partners or members thereof shall be jointly and severally responsible for payment of the tax, penalty or any amount due under the Act or these rules.(2)In case of dissolution of a firm, every partner thereof, and in case of discontinuance of an association or of partition of undivided families, every member thereof, shall be jointly and severally responsible for payment of tax due under the Act or these rules in respect of the business of the firm or the association, as the case may be, conducted before its dissolution or discontinuance.
