Section 331 — 16.—Liability of partners of limited liability partnership in liquidation Liability of partners of limited liability partnership in liquidation

Irrespective of anything contained in the Limited Liability Partnership
Act, 2008 (6 of 2009), where any tax including penalty, interest, fee or any
other sum payable under the Act is due and cannot be recovered from—
( a) the limited liability partnership in respect of any income of any tax year;
or
( b) any other person in respect of any income of any tax year during which
such other person was a limited liability partnership,
then, in such case, every such person who was a partner of such limited liability
partnership at any time during the relevant tax year, shall be jointly and severally
liable for the payment of such tax due unless he proves that the non-recovery can-
not be attributed to any gross neglect, misfeasance or breach of duty on his part in
relation to the affairs of the limited liability partnership.
B. —Special provisions for registered non-profit organisation
1. —Registration