Section 19 in The Bengal Agricultural Income-Tax Act, 1944
19. Liability in case of discontinued firms or Associations. -
Where agricultural income is received by a firm or [association of persons] [Words substituted by W.B. Act 3 of 1949.] and the business of such firm or association is discontinued or such firm or association is dissolved every person who was a partner of such firm or member of such association at the time of such discontinuance or dissolution shall be jointly and severally liable to assessment on such agricultural income and for the amount of agricultural income-tax payable under this Act by such firm or association, and all the provisions of this Act shall, so far as may be, apply to such assessment.
