Section 51(1) in The Gujarat Value Added Tax Act, 2003
(1)Where a dealer, liable to pay tax under this Act, transfer his business in whole or in part, by sale, by gift, by lease, leave and licence, hire or in any other manner whatsoever, the dealer and the person to whom the business is so transferred shall jointly and serverlly be liable to pay the tax, interest or any penalty due from the dealer up to the time of such transfer, whether such tax, interest or penalty has been assessed before such transfer, but has remained unpaid or is assessed thereafter.
