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

Section 93 - Chhattisgarh - LIABILITY TO PAY IN CERTAIN CASES - GST - States - Section 93 - 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 2016) where a person, liable to pay tax, interest or penalty under this .....

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under this Act; and (b) if the business carried on by the person 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 .....

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in the Insolvency and Bankruptcy Code, 2016, (31 of 2016) where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the as .....

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e time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 2016) .....

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