Section 72B(c) in The Rajasthan Excise Rules, 1956
(c)[ Every licensee of a licence shall be liable jointly and severally for all kinds of dues of Excise Department and other liabilities, whatsoever, in respect of licence granted.] [Added by S.O.242, dated 10.2.1989, Published in Rajasthan Government Gazette Part IV-C (Extraordinary), dated 14.2.1989, page 444, [10-2-89].]