(1) Where a dealer liable to pay tax under this Regulation Is an individual person and he happens to expire, the tax payable under this Regulation by such individual person, for the period up to the date of his death, shall be assessed as if he was alive and all the provisions of this Regulation shall apply accordingly.
(2) Where a dealer liable to pay tax under this Regulation is a Hindu undivided family, a firm, or other association of persons, and such family, firm, or association of persons is partitioned or dissolved, as the case may be, the tax payable under this Regulation by such family, firm or association of persons, for the period up to the date of such partition or dissolution, shall be assessed as if no such partition or dissolution had taken place and all the provisions of this Regulation shall apply accordingly.
29. Notwithstanding any contract to the contrary, where any firm Is liable to pay tax (including any penalty) under this Regulation, the firm and each of the partners of the firm shall be jointly and severally liable for such payment:
Provided that, where any such partner retires from the firm, he shall be liable to pay the tax and the penalty (if any) remaining unpaid at the time of his retirement, and any tax (including any penalty) due up to the date of retirement though unassessed at that date.
30. Save as is provided in section 33, no assessment made and no order passed under this Regulation or the rules made thereunder by the Commissioner or any person appointed under sub-section (I) of section 3 to assist him shall be called in question in any Civil Court, and save as is provided in section 31 no appeal or application for revision or review shall lie against any such assessment or order, Liability to tax, and assessment of a dealer after his death, of a Hindu undivided family after its partition of a firm or association of persons, after itg dissolution, etc.
Liability of firms Bar to certain proceedings'.
138 THE GAZETTE OP INDIA EXTRAORDINARY [FART i i _