Where a taxable person is a firm or an association of persons
or a Hindu Undivided Family and such firm, association or family has
discontinued business-
(a) the tax, interest or penalty payable under this Act by such firm,
association or family upto the date of such discontinuance may be
determined as if no such discontinuance had taken place; and
(b) ever y person who, at the time of such discontinuance, was a
partner of such firm, or a member of such association or family, shall,
notwithstanding such discontinuance, jointly and severally, be liable
for the payment of tax and interest determined and penalty imposed
and payable by such firm, association or family, whether such tax and
interest has been determined or penalty imposed prior to or after
such discontinuance and subject as aforesaid, the provisions of this
Act shall, so far as may be, apply as if every such person or partner or
member were himself a taxable person.
(2) Where a change has occurred in the constitution of a firm or an
association of persons, the partners of the firm or members of
association, as it existed before and as it exists after the
reconstitution, shall, without prejudice to the provisions of section
90, jointly and severally, be liable to pay tax, interest or penalty due
from such firm or association for any period before its reconstitution.
(3) The provisions of sub -section (1 ) shall, so far as may be, apply
where the taxable person, being a firm or association of persons is
dissolved or where the taxable person, being a Hindu Undivided
Family, has effected partition with respect to the business carried on
by it and accordingly references in that sub-section to discontinuance
shall be construed as reference to dissolution or to partition.
Explanation. - For the purposes of this Chapter,-
(i) a "Limited Liability Partnership" formed and registered under the
provisions of the Limited Liability Partnership Act, 2008 shall also be
considered as a firm;
(ii) Court" means the District Court, High Court or Supreme Court.
Section 94 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 94.(1). 1
assam-goods-and-services-tax-act-2017-sec-94.json
•
Section 94
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"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
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"section": {
"number": "94",
"title": "Section 94.(1). 1",
"chapter": null,
"content": "Where a taxable person is a firm or an association of persons \nor a Hindu Undivided Family and such firm, association or family has \ndiscontinued business- \n(a) the tax, interest or penalty payable under this Act by such firm, \nassociation or family upto the date of such discontinuance may be \ndetermined as if no such discontinuance had taken place; and \n(b) ever y person who, at the time of such discontinuance, was a \npartner of such firm, or a member of such association or family, shall, \nnotwithstanding such discontinuance, jointly and severally, be liable \nfor the payment of tax and interest determined and penalty imposed \nand payable by such firm, association or family, whether such tax and \ninterest has been determined or penalty imposed prior to or after \nsuch discontinuance and subject as aforesaid, the provisions of this \nAct shall, so far as may be, apply as if every such person or partner or \nmember were himself a taxable person. \n(2) Where a change has occurred in the constitution of a firm or an \nassociation of persons, the partners of the firm or members of \nassociation, as it existed before and as it exists after the \nreconstitution, shall, without prejudice to the provisions of section \n90, jointly and severally, be liable to pay tax, interest or penalty due \nfrom such firm or association for any period before its reconstitution. \n(3) The provisions of sub -section (1 ) shall, so far as may be, apply \nwhere the taxable person, being a firm or association of persons is \ndissolved or where the taxable person, being a Hindu Undivided \nFamily, has effected partition with respect to the business carried on \nby it and accordingly references in that sub-section to discontinuance \nshall be construed as reference to dissolution or to partition. \nExplanation. - For the purposes of this Chapter,- \n(i) a \"Limited Liability Partnership\" formed and registered under the \nprovisions of the Limited Liability Partnership Act, 2008 shall also be \nconsidered as a firm; \n(ii) Court\" means the District Court, High Court or Supreme Court.",
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