Section 53(1) in West Bengal Value Added Tax Act, 2003
(1)Where a dealer is a Hindu Undivided Family, firm or other association of persons, and such family, firm or association is partitioned, disrupted or dissolved, as the case may be,-(a)the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period upto the date of such partition, disruption of dissolution shall be assessed, imposed for determined as if no such partition, disruption of dissolution had taken place and all the provisions of this Act, shall apply accordingly; and(b)every person who was, at the time of such partition, disruption or dissolution, a member of the Hindu Undivided Family, partner of a firm or member of an association of persons, and the legal representative of any such person, who is deceased, shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment, of the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period upto the date of such partition, disruption of dissolution, whether assessment of such tax, imposition of such penalty or determination of such interest is made prior to, or after, such partition, disruption of dissolution.
