Section 60(3) in Manipur Value Added Tax Act, 2004
(3)Where a dealer liable to pay tax under this Act, is a firm, and the firm is dissolved, then every person who has a partner shall be jointly and severally liable to pay to the extent to which he is liable under section 62, the tax including any penalty, sum forfeited and interest due from the firm under this Act or under any earlier law, up to the time of dissolution, whether such tax including any penalty, sum forfeited and interest has been assessed before such dissolution but has remained unpaid or is assessed after dissolution.
