Section 62(3) in The Police Enhanced Penalties Ordinance, 2005
(3)Where a dealer, liable to pay tax under the Act, is a firm, and the firm is dissolved, then every person or partner shall be jointly and severally liable to pay to the extent to which he is liable under section 64, the tax including any penalty, sum forfeited and interest due from the firm under the Act or under any other law up to the time of dissolution, whether such tax including any penalty, sum forfeited and interest has been assessed before such dissolution but has remained unpaid or is assessed after dissolution.
