Section 34 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

34. Liabilities of partners of firm to pay tax

Not withstanding any contract to the contrary, where any firm is liable to pay any tax (including any penalty) under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment :

PROVIDED that where any such partner retires from the firm, he shall intimate the data of his retirement to the commissioner by a notice in that behalf in writing and he shall be liable to pay (including any penalty) remaining unpaid at the time of his retirement through unassessed on that date:

from the date of retirement and any tax (including any penalty) due up to the date of his retirement though unassessed on that date :

PROVIDED FURTHER that if no such intimation is given within fifteen days from the date of retirement, the liability of the partner under the first provision shall continue until the date on which such intimation is received by the Commissioner.

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Delhi Sales Tax, 1975

Indian Laws – Bare Acts


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