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38. Liability for payment of tax or demand
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39. Liability of a surety
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40. Liability of the representatives of a deceased person
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41. Liability on dissolution, discontinuance or partition of business
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42. Liability on transfer of business
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43. Liability of principal and agent
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44. Liability of firms and partners
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45. Liability of Directors of a private company
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46. Liability in case of amalgamation of companies
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47. Liability under this Act to be the first charge
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48. Certain transfers to be void
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49. General mode of recovery
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50. Special mode of recovery
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51. Power to reduce or waive interest and penalty in certain cases
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51A. Power of State Government to waive penalty and interest in certain cases
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52. Power to write off demand
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53. Refund
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54. Power to obtain security or withhold refund in certain cases
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