Section 19 in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
19. Recovery of tax where trade, calling etc. of employer is transferred.
- Where the ownership of the profession, trade, calling or employment of an assessee liable to lpay tax is transferred, any tax, penalty or interest or other amount payable under this Act, in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferror, be recoverable form the transferee as if he were the assessee liable to pay such tax, penalty or interest or other amount.
