Section 9(4) in Uttaranchal Value Added Tax Act, 2005
(4)Where a dealer is a firm or association of persons or a Joint Hindu Family, and such firm, association or Family has discontinued business, -(a)tax including penalty, if any, payable under this Act by such firm, association or family up to the date of such discontinuance may be assessed and determined as if no such discontinuance had taken place: and(b)every person who was at the time of such discontinuance, partner of such firm, or a member of such association or family shall, notwithstanding such discontinuance, be liable severally and jointly for the payment of the tax assessed or any penalty imposed and payable by such firm, association or family whether assessment is made or penalty is imposed prior to or after such discontinuance, and subject to as aforesaid, the provisions of this Act shall apply as if every such person or partner were himself a dealer :Provided that where it is found that a change has occurred in constitution of the firm or association, the firm or association, as reconstituted, as well as partners or members of the firm or association, as it existed before re - constitution, shall jointly and severally be liable to pay tax including penalty, if any, due from such firm or association for any period before its re-constitution.Explanation. - The dissolution or re-constitution of a firm or association of persons or partition of a Joint Hindu Family shall be deemed to be discontinuance of business within the meaning of this Section.
