Section 21(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)All the persons who were at the time of such discontinuance or dissolution partners of the firm or members of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable and all the provisions of this Act so far as may be, shall apply to such assessment or imposition of penalty or other sums.
