Section 44: Liability of firms and partners

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

(1) Notwithstanding anything contained in this Act, when any firm, existing or dissolved is liable to pay tax under this Act, such firm as well as each of the partners of such firm shall be jointly and severally liable to pay such tax.

(2) When any partner retires from a firm before it is dissolved, he shall be liable to pay the tax, if any, remaining unpaid at the time of his retirement and also the tax, leviable up to the date of his retirement though it may be un-assessed on that date.

Where this provision sits

Act	The Rajasthan Value Added Tax Act, 2003
Section	44
Marginal note	Liability of firms and partners
Jurisdiction	State of Rajasthan
Status	In force as published by the source

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