What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?

Partners of any firm shall jointly and severally
liable for payment of any tax, interest or penalty. Firm/
partner shall intimate the retirement of any partner to
the Commissioner by a notice in writing – liability to pay
tax, interest or penalty up to the date of such retirement,
whether determined on that date or subsequently, shall be
on such partner. If no intimation is given within one month
from the date of retirement, the liability of such partner
shall continue until the date on which such intimation is
received by the Commissioner.