Section 13(5) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(5)Where an employer, liable to pay tax under this Act, transfers or otherwise disposes of his office or establishment or activity in whole or in part, or effects any change in employment in consequence of which he is succeeded in the office or establishment or activity or part thereof by any other person then, the employer and the person succeeding shall jointly and severally be liable to pay the tax including any penalty and interest due from the employer under this Act up to the time of such transfer, disposal or change, whether such tax including and penalty and interest has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.
