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58.
Liability for payment of tax in the case of private companies
or business enterprises.--
Notwithstanding anything contained in the Companies ordinance 1984 (XLVII of
1984), where any private company
or business enterprise
is wound up and any tax chargeable on the company
or business enterprise,
whether before, or in the course, or after its liquidation, in respect of any
tax period cannot be recovered from the company
or business enterprise,
every person who was a
owner of, or partner in, or
director of, the
company
or business
enterprise
during the
relevant period shall, Jointly and severally with such persons be liable for the
payment of such tax.
