Section 23: Liability of partners

The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfState Act of Meghalaya · Act 2 of 2005

(1) Notwithstanding anything contained in the Indian Partnership Act, 1932 or any contract to the contrary, where any firm is liable to pay tax under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payments and according any notice or order under this Act may be served on any person who was a partner during the relevant time whether or not the firm has been dissolved and all the provisions of this Act shall apply accordingly.

(2)Where any such partner retires from the firm, he shall be liable to pay the tax, penalty; sum forfeited and interest remaining unpaid at the time of his retirement and any such amount due up to the date of retirement though un-assessed at that date.

Where this provision sits

Act	The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section	23
Marginal note	Liability of partners
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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