Section 57(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

[Cites 0, Cited by 0] [Section 57(1)] [Section 57] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 57(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)every person who was at the time of such discontinuance a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance be liable jointly and severally for the payment of tax assessed and penalty imposed and payable by such firm, association or family, whether such tax, interest or penalty has been assessed prior to or after such discontinuance, and subject as aforesaid, the provisions shall, so far as may be, apply as if every such person or partner or member were himself a dealer:

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Andaman and Nicobar Islands - Subsection

Section 57(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017