Section 30(5) in The Kerala Value Added Tax Act, 2003
(5)Where any dealer has collected any tax under sub section (1) but has failed to pay the tax due under this Act for such sale to the Government, any person or persons responsible for such collection on behalf of the dealer including a Director, Manager, Secretary or other officers of a company shall be jointly and severally liable for payment of such amounts to the Government forthwith as if it were a tax due from him.Explanation. - For the purposes of this section:(a)"Company" means any body corporate and includes a firm or other association of individuals, or a Co-operative society; and(b)"Director" in relation to a firm, means partner in the firm.
