Section 64 in The Police Enhanced Penalties Ordinance, 2005
64. Liability of partners.
(1)Notwithstanding anything contained in the Jammu and Kashmir State Partnership Act, Svt, 1996 or any contract to the contrary, where any firm is liable to pay tax under the Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payments and accordingly any notice or order under the Act may be served on any person who was a partner during the relevant time whether or not the firm has been dissolved and the provisions of the Act shall apply accordingly.(2)Where any such partner retires from the firm, he shall be liable to pay the tax, penalty, sum forfeited and interest remaining unpaid at the time of his retirement and any such amount due up to the date of retirement though unassessed at that date.
