Section 58(2) in The Gujarat Value Added Tax Act, 2003
(2)Where a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members or association, as it existed before and as it exists after its reconstitution, shall, without prejudice to the provisions of section 54, jointly and severally be liable to pay tax, interest and penalty due from such firm or association for any period before its reconstitution.
