State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

19. Liability of dissolved firm or association of person liable to pay tax under section 3 and 5: - 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 firm 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 at 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.