Section 16(4) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(4)Any person discharging any liability to the assessee after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged, or the extent of the liability of the assessee for tax, penalty and interest, whichever is less.
