Section 21 in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
21. Information regarding entering into partnership or dissolution of partnership.
(1)If a dealer enters into partnership in regard to his business, he shall report the fact to the assessing authority concerned within fifteen days of his entering into such partnership The dealer and the partners shall be jointly and severally be responsible for the payment of tax leviable under the Act.(2)If a partnership is dissolved, every person who was a partner shall send an intimation of the dissolution to the assessing authority concerned within fifteen days of such dissolution.
