Section 59(3) in The Gujarat Value Added Tax Act, 2003
(3)Where the business of a firm, an association of persons or company has been discontinued, a notice under this Act shall be served in the case of a firm or an association of persons on any person who was a member of such firm or association at the time of its discontinuance and in the case of company, on the principal officer thereof.Chapter - VIA [Deduction at Source] [New Chapter VIA and section 59A & 59B were inserted by Gujarat Act No.6 of 2006, S-23]
