Section 9(3) in Uttaranchal Value Added Tax Act, 2005
(3)Where any such partner retires from the firm, he shall intimate the date of his retirement to the Assessing Authority in writing and shall be liable to pay tax including any penalty or interest remaining unpaid at the time of his retirement and any such amount due up to the date of his retirement though un-assessed on that date. However if no such intimation is given within 30 days from the date of retirement, the liability of the partner shall continue until the date on which such intimation is received by the Assessing Authority.
