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Section 21: Lzabzlzty of fzrms

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

( l) Where any firm IS liable to pay any tax, fee or other amount under this Act, the firm and each of the pa1 t­ ners of the firm shall be jomtly and severally hable for such payment.

(2) Where a partner of a firm hablc to pay any tax, fcc or other amount under th1s Act retires, he shall, notwithstandmg any contract to the contrary, be liable to pay the tax, fee or other amount remaining .

unpaid at the tunc of h1s rettrement and any tax, fee or other amount due up to the date of retirement, though unassessed.

Where this provision sits

ActThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section21
Marginal noteLzabzlzty of fzrms
JurisdictionState of Kerala
StatusIn force as published by the source

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