Rule 51

If a dealer 1( ....) enters into partnership in regard to his business, the dealer 1( ...) and the partners shall jointly and severally be responsible for the payment of tax 2( ...), penalty, interest or any fee leviable under the Act. Note: Rule 51 was subs. by G.O.Ms.No. 1145, Rev., dt.5.11.1986 and the words 'or licensce' omitted by G.O.Ms.No.868, Rev.dt.29.8.1989" The words "and surcharge" were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995. 1(51-A.In case of default of payment of tax, 1( ...), 2[ penalty, interest or any fee] leviable under the Act the properties of the firm may be proceeded against in the first instance for the recovery of the amount due from the firm.) 1. Ins. by G.O.Ms.No. 1857 Rev.dt.28.10.1963 2. IThe words "and surcharge" ins by G.O.Ms.No. 473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995. 3. Subs. by G.O.Ms.No.1445, Rev.dt.5.11.1986.