Section 30(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)The provisions of this section shall mutatis mutandis apply to any arrears of tax payable under the Act repealed by Section 81 of Act No. 5 of 1995 or the Act repealed by this Act and due for any year or relatable to a part of any year prior to such transfer of business, discontinuance or dissolution of the partnership or the partition of Undivided Hindu Family, as the case may be.
