Section 15 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
15. Liability to tax of partitioned family, dissolved firm, etc.
- Where a proprietor is a Hindu undivided family, firm or other association of persons and such family, firm or association is partitioned or dissolved, as the case may be,-(a)the tax payable under this Act by such family, firm or association of persons for the period upto the date of such partition or dissolution shall be assessed as if no such partition or dissolution had taken place and all the provisions of this Act shall apply accordingly; and(b)every person, who was at the time of such partition, or dissolution a member or partner of the Hindu undivided family, firm or association of persons and the legal representative of any such persons who is deceased shall, notwithstanding such partition or dissolution, be jointly and severally liable for the payment of the tax, penalty or other amount payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition or dissolution.
