Section 40(1) in Punjab General Sales Tax Rules, 1949
(1)A dealer and his partner or partners shall be jointly and severally responsible for payment of the tax, [interest] [Word 'interest' in R. 40 (1) inserted by GSR 35/P.A.46/48/S.27/Amd(29) dated 21.3.1979 w.e.f. 22.3.1979.], penalty or any amount due under the Act or these rules.
