Section 46(3) in The Maharashtra Value Added Tax Act, 2002
(3)Where any partner retires from the firm, he shall be liable to pay the tax, penalty, sum forfeited and interest, if any, remaining unpaid at the time of his retirement and any such amount due up to the date of retirement, though unassessed at that date and where at the time of death of the said partner, the legal representative is not a partner in said firm, he shall be liable to pay such amounts only out of the estate of the deceased, in the like manner and to the same extent as a deceased partner would have been liable to pay if he had not died.
