Section 19 in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
19. Recovery of tax where trade, calling etc., of employee is transferred.
- Where the ownership of the profession, trade, calling, or employment of an assessee liable to pay tax is transferred, any tax, penalty or interest or other amount payable under this Act, in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferor, be recoverable from the transferee as if he were the assessee liable to pay such tax, penalty or interest or other amount.
