95. Liability of representative in certain cases
96. Persons to be treated as agent
97. Right of representative to recover tax paid
98. Liability of firm or association for unrecoverable tax due from partners or members
99. Liability of partners, etc., for discontinued business of a firm, etc.
100. Liability of directors for unrecoverable tax of private companies
101. Liability of liquidator for tax of private companies under liquidation
102. Liability to tax in case of shipping business of non-residents
103A. Liability to tax in case of air transport business of non-residents
