98. Liability of firm or association for unrecoverable tax due from partners or members.-

98. Liability of firm or association for unrecoverable tax due from partners or members.-

(1) Where any tax payable by partner of a firm or a member of an association of persons in respect of his share of the income from the firm or association, as the case may be, cannot be recovered from him, the Deputy Commissioner  of  Taxes  shall  notify  the  amount  of  the  tax  to  the  firm  or association.

(2) Upon notification of the amount of tax under sub-section-(1), the firm or association so notified shall, notwithstanding anything contained in any other law for the time being in force, be liable to pay the said tax and shall, for the purposes of recovery thereof, be deemed to be an assessee in respect of such tax; and the provisions of this Ordinance shall apply accordingly.

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