7C. Liability of dissolved firm or association of person liable to pay duty under section 3

Where the licensee or any other persons liable to pay duty under section-3 is a firm or association or persons is dissolved or disrupted, as the case may be,

(a) The duty payable under this party by such firm or a association of persons for the period up to the date of such dissolution or disruption may be assessed, as if no dissolution or disruption had taken place and all the provisions of this part shall apply accordingly, and

(b) Every person who was at the time of such dissolution or disruption a member or partner of firm or association of persons notwithstanding such dissolution or disruption, be liable separately and jointly for the payment of the duty including penalty, if any, payable under this part by such firm or association of persons, whether assessment is made prior to or after such dissolution or disruption".