Rule 22

(1)Where any business carried on by a firm,a Hindu undivided family or an Association has been discontinued or dissolved,the assessing authority shall make an assessment 3(under Sections 5,5-B,5-c,5-E,5-F,5-G,6,6-A,6-C or any notification under section 9(1) on the firm,the Hindu undivided family or association as if no such discontinuance or dissolution had taken place,and all the provisions relating to the levy of penalty or any other sum chargeable under any of the provisions of the act shall apply,so far as may be to such assessment. (2)Every person who has at the time of such discontinuance or dissolution a partner of such firm or a member of such Hindi undivided family or association and the legal representative of any such person who is deceased,shall be jointly and severally liable for the amount of 2(tax *(...)) penalty or other sum payable and all the provision of the Act,so far as may be,shall apply to any such assessment or levy of penalty or other sum. 1. Rule 22 was Subs. by G.O.Ms.No. 1678 Rev.dt.26.10.1964 2. Subs. and Ins. by G.O.Ms.No.473 Rev.dt.18.3.1981.     *The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995  w.e.f.1.4.1995. 3. Subs. by G.O.Ms.No.21445 Rev.dt.5.11.1986. Again subs. for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244Rev.dt.17.5.1995.             [(3)Where such discontinuance or dissolution takes place after any proceedings in respect of an assessment for any year has commenced the proceeding may be continued against every person who was,at the time of such discontinuance or dissolution a partner of such firm or a mamber of such Hindu undievided family or Association,as the case may be or the legal representative of any such person who is deceased from the stage at which the proceedings stood at the time of such discontinuance or dissolution,and all the provisions of the Act shall,so far as may be,apply accordingly.] Subs.by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f 1.7.1968. (4)The liability of a legal representative under sub-rule (2) shall be limited to the extent to which the estate is capable of meeting the liability. (5)When an assessment is to be made,under this rule,the assessing authority may,serve,in the case of a firm,a Hindu undivided family or Association,or any person who was a partner of such firm,a hindu undivided family or association at the time of its discontinuance or dissolution,any notice summons,or proceedings under the Act or under the Act or under these rules.)