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