Assessment of tax on persons other than dealers

(1) Where any person, other than a dealer, is liable to pay tax under the provisions of this Act, the prescribed authority may assess the tax payable by such person, after giving him a reasonable opportunity of being heard. (2) The provisions of this section shall mutatis mutandis apply to such persons as they apply to dealers, and the tax so assessed shall be paid in the manner prescribed. Where the assessee or any other person liable to pay tax under section 3 and 5 is a firm or association of persons and is dissolved or disrupted, as the case may be, (a) The tax payable under this Act by such fi.nn or association of persons for the period upto 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 Act shall apply accordingly. and (b) Every person who was al the time of such dissolution or disruption a member or partner of firm or association of persons shall notwithstanding such dissolution or disruption, be liable severally and jointly for the payment of the tax including penalty. if any, payable under this Act by such firm or association of persons, whether assessment is made prior to or after such dissolution or disruption.