Section 10 in Karnataka Tax on Entry of Goods Act, 1979
10. Liability of firms.
(1)Where any firm is liable to pay any tax or other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.(2)Where a partner of a firm liable to pay any tax or other amount under this Act retires, he shall, notwithstanding any contract to the contrary, be liable to pay the tax, or other amount remaining unpaid at the time of his retirement and any tax, or other amount due upto the date of retirement, through unassessed.
