Section 60(4) in Meghalaya Value Added Tax Act, 2003
(4)Any person discharging liability to the dealer, after service on him of the notice issued under sub-section (1) shall, if the liability as discharged in any manner other than that required under the said notice, be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the dealer for tax or penalty, or both whichever is less.
