Clause 13

Section 91 of the Ordinance is hereby amended by inserting immediately after subsection (4) thereof the following new subsections: —“(5) Any partner who fails to comply with the provisions of subsection (10) of section 68 of this Ordinance shall be liable to pay the amount of the tax which by reason of such failure cannot be recovered from the person who has ceased to be a partner:Provided that the liability of a remaining partner under this subsection shall not exceed the amount paid by such partner in contravention of the said subsection (10).(6) Nothing in subsection (5) of this section shall preclude a partner paying any amount of tax under that subsection from recovering such amount from the person who has ceased to be a partner.”.