Section 59(3) in The Kerala Agricultural Income Tax Act, 1991
(3)Every person who was at the time of such discontinuance or dissolution a partner of the firm or member of the association of persons and the legal representative of any such person who is deceased shall be jointly and severally liable for the amount of tax, penalty or other sum payable, and all the provisions of this Act, so far as may be, shall apply to any such assessment or imposition of penalty or other sum.
