Section 11 in Karnataka Tax on Entry of Goods Act, 1979
11. Tax payable on transfer of business, etc.
(1)When the ownership of the business of a [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer liable to pay any tax or penalty, or any other amount under the provisions of this Act, is transferred, the transferor and the transferee shall jointly and severally be liable to pay any tax or penalty or any other amount payable but remaining unpaid at the time of transfer, and for the purpose of recovery from the transferee, such transferee shall be deemed to be the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer liable to pay the tax or penalty or other amount under this Act.(2)When a firm liable to pay the tax, or penalty is dissolved the assessment of the tax and imposition of penalty shall be made as if no dissolution of the firm had taken place, and every person who was at the time of dissolution a partner of the firm and the legal representative of any such person who is deceased, shall be jointly and severally liable to pay the tax or penalty assessed or imposed.(3)When an undivided Hindu family or Aliyasanthana family liable to pay the tax or penalty is partitioned the assessment of the tax and the imposition of penalty shall be made as if no partition of the family had taken place and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax or penalty assessed or imposed.(4)Where a [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer dies, his executor, administrator or other legal representative shall be deemed to be the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer, provided that, in respect of any tax or penalty assessed as payable by any such dealer or any tax or penalty which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hands.
