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Liability of partners of firm to pay tax

Section 132 - LIABILITY TO PAY IN CERTAIN CASES - Goods and Services Tax - Section 132 - 132. Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty .....

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mate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be liable to pay tax, interest or penalty due up to the date of his ret .....

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