Section 45(c) in The Rajasthan Sales Tax Act, 1994
(c)every person who was at the time of such dissolution, discontinuance or partition, partner or member of such firm, association or family and the legal representative of any such person who is deceased, shall, in respect of the turnover of such firm, association or family, be jointly and severally liable to assessment and payment of tax or other sum, and all the provisions of the Act, so far as may be, shall apply to such assessment in the liability for payment of tax or other sum;
