| 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 |