Section 9 in M.P. High Speed Diesel Upkar Adhiniyam, 2018
9. Liability of firms.
- Where a business is owned, managed or run by a firm, the firm and each of the partners of the firm shall jointly and severally be liable to pay cess under this Act:Provided that where any partner retires from the firm he shall be liable to pay the cess, penalty, interest or any other amount payable under this Act remaining unpaid at the time of his retirement, and any cess due up to the date of his retirement, even if assessment of cess, or levy of penalty or interest is made at a later date.
