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[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

State of Punjab - Subsection

Section 18(1)(b) in Punjab General Sales Tax Act, 1948

(b)Every person who was at the time of such partition, dissolution or disruption a member or partner of an undivided Hindu family, firm or association of persons shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition, dissolution or disruption.