Section 31. Death or insolvency of person paying whole amount

31. Death or insolvency of person paying whole amount. Firm paying whole amount and dissolving partnership or becoming insolvent. 32. Recovery of second instalment. Recovery under Revenue-law. 33. Optional recovery under revenue-law. 31. When any person pays the whole amount as aforesaid, and, between the first day of April and the second day of October, dissolves partnership, or takes the benefit of any Act for the relief of insolvent debtors, or conveys the whole of its property in trust for the benefit of its creditors, one moiety of such amount shall be paid to his representative or himself or his assignee, as the case may be. When any firm pays the whole amount as aforesaid, and, between the first day of April and the second day of October, or takes the benefit of any Act for the relief of insolvent debtors, or conveys the whole of its property in trust for the benefit of its creditors, one moiety of such amount shall be paid under such rules as the Governor General of India in Council shall from time to time prescribe. a 40 32. If 254 ACT No. IX OF 1869.