(4)Where a hotelier or proprietor, liable to pay tax under this Act, transfers or otherwise disposes of his business in whole or in part or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof by any other person, then the [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] and the person succeeding shall jointly and severally be liable to pay the tax (including any penalty) due from the [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] under this Act upto the time of such transfer, disposal or change, whether such tax (including any penalty) has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.
