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Persons assessable on behalf of a
person.
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(2) The precedent partner shall make and deliver a statement of the profits or losses of such trade, profession or business, on behalf of the partnership, ascertained in accord- ance with the provisions of this Chapter relating to the ascertainment of profits.
Where no active partner is resident in the Colony the return shall be furnished by the manager or agent of the partnership in the Colony.
(3) If after the 31st day of March, 1940, a change occurs in a partnership of persons carrying on any trade, profession or business, by reason of retirement or death, or the dissolution of the partnership as to one or more of the partners, or the admission of a new partner, in such circum- stances that one or more of the persons who until that time were engaged in the trade, profession or business continue to be engaged therein, or a person who until that time was engaged in any trade, profession or business on his own account continues to be engaged in it, but as a partner in a partnership, the tax payable by the person or persons who carry on the trade, profession or business after that time shall, notwithstanding the change be computed according to the profits or gains of the trade, profession or business in accordance with section 20 as if no such change had occurred: Provided that on application made in writing by all the persons engaged in the trade, profession or business both immediately before and immediately after the change, and signed by all of them or, in the case of a deceased person, by his legal representative, and received by the Examiner within twelve months after the change took place, the Examiner may compute the profits for any year of assess- ment as if the trade, profession or business had been dis- continued at the date of the change and a new trade, pro- fession or business had been then set up and commenced.
(4) Tax upon the partnership shall be recoverable by all means provided in this Ordinance out of the assets of the partnership, or from any partner, or from the Manager or Agent of the partnership in the Colony, and in the case of an assessment made in accordance with sub-section (3) not- withstanding a change in the partnership shall be recoverable if necessary from any person who quitted the partnership at the change or from the estate of any such person deceased.
(5) Tax may be assessed on the profits of a partnership notwithstanding the cessation or dissolution of such partner- ship and shall be recoverable from the former partners and from the assets of the partnership at the time of its cessation.
24.--(1) A non-resident person shall be assessable either directly or in the name of his agent in respect of all non-resident his profits arising in or derived from the Colony of any trade, profession or business carried on in the Colony whether such agent has the receipt of the profits or not, and the tax so assessed whether directly or in the name of the agent shall be recoverable by all means provided in this Ordinance out of the assets of the non-resident person or from the agent. Where there are more agents than one they may be assessed jointly or severally in respect of the profits of the non- resident person and shall be jointly and severally liable for tax thereon.
(2) Every person chargeable with tax as agent, or from whom tax is recoverable in respect of the profits of another
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