Section 22(4) in The Kerala General Sales Tax Act, 1963
(4)Where any dealer fails to pay any tax collected by him under sub-section (1) 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.
