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Special provision regarding liability to pay tax, interest or penalty in certain cases

Section 135 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - Goods and Services Tax - Section 135 - 135. (1) Where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business carried on by the person is c .....

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is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, penalty or interest due from such per .....

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ivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons, as the case may be, is partitioned amongst the various members or groups of members then each member or group of members shall jo .....

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mined after the partition. (3) Where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay the tax, interest or .....

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