Section 22: Liability of firms

The Goa Tax on Entry of Goods Act, 2000State Act of Goa · Act 14 of 2000

(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, though unassessed.

Where this provision sits

Act	The Goa Tax on Entry of Goods Act, 2000
Section	22
Marginal note	Liability of firms
Jurisdiction	State of Goa
Status	In force as published by the source

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