Section 21(2) in Meghalaya Value Added Tax Act, 2003
(2)Where a dealer, liable to pay tax under this Act, is a Hindu Undivided family and the joint family property is partitioned amongst the members or group of members, then each member or group of members shall jointly and severally liable to pay the tax including and penalty, sum forfeited and interest due from the dealer under this Act or under any earlier lay up to the time of the partition, whether such tax including and penalty sum forfeited and partition.
