CHAPTER- XXII LIABILITY TO PAY IN CERTAIN CASES 108. Liability in case of transfer of business 109. Liability in case of amalgamation/merger of companies 110. Liability in case of company in liquidation 111. Liability of partners of firm to pay tax 112. Liability of guardians, trustees etc 113. Liability of Court of Wards etc. 114. Special provision regarding liability to pay tax in certain cases 115. Liability in other cases