Section 35: Liability of Firms

Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu · Act 32 of 2006

(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 any amount under this Act retires, he shall, notwithstanding any contract to the contrary, be liable to pay the t ax or other amount remaining unpaid at the time of his retirement and any tax or other amount due up to the date of retirement, though un-assessed.

Where this provision sits

Act	Tamil Nadu Value Added Tax Act, 2006
Section	35
Marginal note	Liability of Firms
Jurisdiction	State of Tamil Nadu
Status	In force as published by the source

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