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Liability of partners of firm to pay tax

Section 132 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 132 - 132. Notwithstanding any contract to the contrary, where any firm is .....

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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 retirement, whether determined or not, on that date: PROVIDED .....

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