Liability in case of discontinued firm or association

Where the business carried on by a firm or an association of persons, other than company as defined in the companies Act, 1956 in respect of which tax is due under this Act, is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered from jointly and severally, every person who at the time of such discontinuance or dissolution was a partner of such firm or member of such association, and all the provisions of this Act shall apply accordingly.