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Joint and several liability of participants.

Section 36 - TAX MANAGEMENT - Other Direct Tax Provisions - Section 36 - 36. (1) Every person, being a participant in an unincorporated body at any time during the financial year, or the representativ .....

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he provisions of this Act shall apply accordingly. (2) In case of a limited liability partnership, the provisions of sub-section (1) shall not apply, if the partner proves that non-recovery cannot be .....

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