(1) Notwithstanding in any context to the contrary, where any firm is liable to pay market fee under this Act, the firm and each of the partner of the firm shall be jointly and severally liable for such payment.
Provided that where any such partner retires from the firm, he shall intimate the date of his retirement to the Marketing Committee by a notice in this behalf in writing and shall be liable to pay the market fee remaining unpaid at the time of his retirement and nay market fee due up-to the date of his retirement though un-assessed on that date.
Provided further that if no such intimation is given within fifteen days of the date of his retirement, the liability of the partner shall continue until the date on which such intimation is receive by the Marketing Committee.
Explanation – For the purpose of this section, the expression “firm” includes a company, or a corporation or a public body.
(2) Where a trader or a commission agent is a firm or an association of persons or a Hindu Undivided Family and such firm, association or Family has discontinued business:
(a) the market fee payable under this Act, by such firm, association or Family upto the date of such discontinuance may be assessed as if no such discontinuance had taken place; and
(b) any person, who was at the time of such discontinuance a partner of such firm or a member of such association or Family shall, notwithstanding such discontinuance, be liable to pay the market fee assessed whether such market fee has been assessed prior to or after such discontinuance and subject as aforesaid the provisions of this Act shall, so far as may be, apply as if every such person or partner or member was himself a trader or a commission agent.
(3) The provision of sub-section (2) shall so far as may be, apply where the trader or commission agent being a firm or association of persons is dissolved or where the trader or commission agent being a Hindu Undivided Family has effected partition respecting the business carried on by it and accordingly reference in that sub-section to “discontinuance” shall be construed as reference to “dissolution” or “partition” as the case may be.