Section 51(2) in Assam General Sales Tax Act, 1993
(2)Where the business of a dealer not registered under this Act is transferred by any of the modes referred to in sub-section (1), the transferee or lessee as the case may be, whether he is a registered dealer or not, shall be liable to pay tax interest, penalty or other dues payable by the transferor which remains unpaid on the date of such transfer (expect liabilities under this Act already discharged by the transferor) and all the provisions of this Act, shall, so far as may be, apply accordingly.
