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Liability to pay in certain cases
85. Liability in case of transfer of business
86. Liability of agent and principal
87. Liability in case of amalgamation or merger of companies
88. Liability in case of company in liquidation
89. Liability of directors of private company
90. Liability of partners of firm to pay tax
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
94. Liability in other cases.
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